I have a spare 3 spoke leather steering wheel that I bought a couple of years ago and having finally got around to removing it from the column I decided to refurbish it. I have done leather treatment on 1960's seats before so it's not something entirely new to me. The steering wheel hadn't been loved for a while and had a few minor dings and scrapes then needed looking at.   Initial prep was an alcohol clean and light sanding, followed by repairs of the small dings with leather filler.