It will all depend very much on what you want the gears for. For many model making purposes you could get by quite well with flycutters ground by eye to match a similar gear. The resulting gears will nto be perfect, but remember the ones on full size traction engines were generally just cast, as were many other large gears for slow speed operation.
if your application is a bit more demanding you might need better cutters…you can buy sets of cutters, they are not cheap but become worthwhile if you plan to do a reasonable amount in one size. I have two sets, one for 20 DP to match the Myford changewheels, and one for 0.5 module for small stuff. This sort of gear will be more accurate, but since you probably won’t be able to harden them without risk of distortion, won’t do for really heavy loadings and high speed. You can also hob gears, potentially giving better accuracy.
So if you wanted to make gears for application like motor vehicle gearboxes, you start to get into the need for really close control of the tolerances, and things like final grinding to size after heat treating become necessary. This gets a bit outside the amateur field.
regards
John