Abstract: A steering wheel comprises a base member including a grip base, a first layer disposed about a portion of the grip base, and a second layer disposed about a portion of the first layer, with the second layer being constructed to enable the first layer to be at least partially visible through the second layer. Optionally, the steering wheel may include at least one insert layer including a cavity and a decorative member adapted to being at least partially disposed within the cavity. A cover layer may be disposed about at least a portion of the insert layer such that the decorative member is substantially encapsulated by the cover layer within the cavity. The decorative member may be either a light-emitting device or an ornamental insert that is visible through the cover layer. Coatings may also be applied to the steering wheel to provide additional styling elements.