Make pattern from print of Car by gluing to a piece of cardboard. Cut pattern to shape.
Draw shape on wood surface and mark axle centers.
Drill 5/16″ holes for axles and ¾” hole for window.
Saw body from 2″ x 4″ lumber (sand sides smooth). Fill any voids, cracks or knot holes with filler.
Sand cut surfaces with a rotary sander to smooth.
Round over edges with ¼” router bit.
Sand edges to remove roughness.
Cut ¼” dowel to length (body + 2 x wheels thickness + 1/16″ or 3/32″ clearance).
Assemble wheel to one end of axle using white or yellow glue (Hot melt will not work.) Add second wheel to complete assembly. Test that wheels turn freely.