Source : Webster's Revised Unabridged Dictionary (1913)

Steering \Steer"ing\,
   a. & n. from {Steer}, v.

   {Steering wheel} (Naut.), the wheel by means of which the
      rudder of a vessel is turned and the vessel is steered.

Source : WordNet®

steering wheel
     n : a handwheel that is used for steering [syn: {wheel}]