Its just like making a vehicle for RTB
You make the model, USE THE JOINT TOOL IN MS3D's CONTROL PANEL to put a joint somewhere on the model where you like the player(s) to sit/stand on the vehicle then name the joint(s) in the Joint tab IN MS3D's control panel (the tabs should be found at the top of it, under the buttons that are named "cylinder", "box", etc, etc) and name them mount# the '#' should be named according to how many seats you want, like mount0 is the driver's joint name, then the other numbers are rider's joint number, and the Joint for the wheels should be named like so
Front left wheel's joint name: hub0
Front right wheel's joint name: hub1
Back left wheel's joint name: hub2
Back right wheel's joint name: hub3