A round wheel

The hardest part of creating a round object is getting it round,that is round without flats or lumps and bumps that you can feel more than see, and from what I can tell I have done it.
The old wheel has finger holes on the back side, well not holes but slight hollows to improve grip, I was unsure how to do this but thought I would see if just sand paper was enough, I wrapped some course sandpaper around a plastic pipe of about 70mm diameter and it proved to be just right, I marked around the outer edge of the wheel an even 40 points determined by the 10 hollows on the 1/4 of old wheel I have I then cramped straight edges across the wheel so I could sand a hollow on each side of the wheel this entailed moving my straight edges 20 times but stood in the garden in the warm sun on a cold winters day listening to the birds sing what could be better.
 
After all the hollows were sanded out I was back inside the man cave with the router and a large radius bit taking off the corners with the fear that I may get splintering from the wood being under tension, I got a good result and very little sanding was needed.
Next I will give it a coat of 2 pot epoxy treatment with the hope it will prevent worm attack then a coat of polyurethane.