Wheels

Set up a horizon line high on the page.

Make a vertical line the height of the wheel.

Add converging lines to one side:

Add a center guide, here shown in orange..

It will be critical that this line is definitely in the center, so you should measure it to be sure.

Now add a converging line for the axle:

Now select the correct ellipse from your ellipse guide pack.

2 things are critical: the correct angle of the ellipse, and the correct tilt of the ellipse.

TILT

Whatever angle you choose, the tilt will ALWAYS be, the minor axis of the ellipse aligned to the axle.

This shows what the minor axis is, of an ellipse.

This shows the ellipse with the minor axis aligned to the axle. Note how we have to TILT the ellipse.

ANGLE (and size) of the Ellipse:

The angle should be such that, the extremities of the ellipse touch the guides at the red dots.

This is a tricky concept to follow.

You will need to try several angles and sizes from your ellipse guides, until you select the right one.

The idea is, the TOP EXTREMITIES of the ellipse should hit the blue converging lines as shown.

The SIDE EXTREMITIES (or bulge) MUST be on the center line converging – shown in orange below.

If you can keep that straight, you can always make a believable wheel.

When you draw, wheels complete with tires will look something like this sketch below.

Wheels, tires, etc., are recessed or have bevels.
This is achieved by moving your ellipse guide along the axle line. 
Getting this to look believable is completely dependant on getting the correct tilt and angle of your ellipse first, as shown in the tutorial above.