Ken
I make all the wheels (and pinions for that matter) for my clocks using home-made cutters. I use a variation of the “button” method to make the cutters. I start out with a cutter in the form of a parting tool ground to an accurate width with a semicircular tip. I use this to cut the wheel/pinion cutter from round silver steel. The centre fixing hole is offset to create cutting clearance. After parting off, a segment of the disc is removed to create the cutting edge, and the cutter is hardened and tempered. Then away you go. Brass wheels are easy to cut in a single pass with the mill running flat out (2000 rpm). Steel pinions are harder, and I typically take 3 or 4 passes running at 200rpm, and using lots of cutting oil. I get all my cutter geometry data from the very useful table in the Meadows and Passmore catalogue
Examples of a wheel cutter, a pinion cutter, and some wheels and pinions cut for my latest clock are shown below.


