Gear Tutorial

Okay, so we've got an up and coming storyline soon, almost like a side story to Black Mask and Pale Rider, it's called Flight of the Skyhawks.

It's a steampunk type story, with this I would like to add in, I'm practicing my steam punk designs and ideas!!!
So, I present a tutorial on how to make easy gears in photoshop or paint shop! (I used Corel Paint Shop Pro XI )