Cracked and pitted steering wheel? Not a problem, first sand paint or coatings and clean it with Cleaner Degreaser to remove grit. Use Epoxy Putty to fill the cracks and sand with 320 grit. Use High Build Primer to fill in the minor pits in metal or composite steering wheels. You can choose to wrap with leather or paint it with Top Coat or 2K Urethane. If using 2K Urethane, thin it with Solvent for laying down thinner coats of paint to achieve better cosmetic results.