Things appear different depend on the perspective you look, like anything in life. E.g. tracks looks like lines if see from the side. Also things appear larger when up close and smaller when far away.
1. Create some tracks for the cars to go on, preferably one track closer (near), one track further away.
2. Use any round shapes to stamp wheels, be aware that what is closer should look bigger than what is further away.
3. Colour in the wheels and cars!
Work below done by artists of age