beam [beams](bar of a plow) noun [UK: biːm] [US: ˈbiːm]
helm [helms](tiller (or, in a large ship, the wheel) which is used to control the rudder of a marine vessel; entire steering apparatus of a vessel) noun [UK: helm] [US: ˈhelm]
wheel [wheels](steering device in a vessel) noun [UK: ˈwiːl̩] [US: ˈhwiːl̩]