Draw $\odot( P , 3 \, cm )$ and a diameter $\overline{ AB }$ in it. Take points $X$ and $Y$ such that $X - A - B$ and $A - B - Y$ where $PX = PY = 7 \, cm$. From $X$ and $Y$,draw tangents to $\odot( P , 3 \, cm )$. Write the steps of construction.

(N/A) Steps of construction:
$1$. Draw a circle with center $P$ and radius $3 \, cm$.
$2$. Draw a diameter $\overline{ AB }$ passing through $P$.
$3$. Extend the line segment $\overline{ AB }$ on both sides. Mark point $X$ on the side of $A$ such that $PX = 7 \, cm$ and point $Y$ on the side of $B$ such that $PY = 7 \, cm$.
$4$. To draw tangents from $X$,find the midpoint $M_1$ of $\overline{ PX }$. With $M_1$ as center and $M_1P$ as radius,draw a circle. Let it intersect the original circle at points $Q$ and $R$.
$5$. Join $XQ$ and $XR$. These are the required tangents from $X$.
$6$. Similarly,to draw tangents from $Y$,find the midpoint $M_2$ of $\overline{ PY }$. With $M_2$ as center and $M_2P$ as radius,draw a circle. Let it intersect the original circle at points $S$ and $T$.
$7$. Join $YS$ and $YT$. These are the required tangents from $Y$.