Draw a circle of radius 3 cm. Take two points P and Q on one of its extended diameter each at a distance of 7 cm from its centre. Draw tangents to the circle from these two points P and Q.

Step 1: We construct a circle with centre O and radius 3 cm.

Step 2: We draw a diameter through O and extend it from both ends to points P and Q such that OP = OQ = 7 cm.

Step 3: We construct perpendicular bisectors AB and CD of segments OP and OQ respectively. E and F are the corresponding intersection points.

Step 4: We take OE as radius and construct arcs taking E as centre to cut the circle at points K and L. Similarly, we take OF as radius and construct arcs taking F as centre to cut the circle at points M and N.

Step 5: We join points P and K, P and L, Q and M, and Q and N to get the tangents PK, PL, QM, QN from points P and Q to the circle.