Variable transmission ratio gears have shown considerable potential as key components of variable speed transmission steering boxes that balance steering portability and sensitivity. The objective of this study is to develop a novel method for designing variable transmission ratio tooth surfaces to circumvent the shortcomings of the meshing theory method. The involute rack of the variable transmission ratio pinion-and-rack pair is considered as a set of countless and infinitely close transverse sections, each of which is referred to as a gear element. Assuming evenly distributed circles in the physical domain of the variable transmission ratio tooth surfaces of the pinion, the problem of generating a tooth surface point is transformed into solving the specific geometric feature intersection point of each circle and corresponding gear element during variable transmission ratio meshing. Thereafter, a mathematical model and algorithm are developed to generate tooth surface points in an approximately even pattern. The normal deviations of the gear-element–generated tooth surface points and the corresponding tooth surface points calculated using meshing theory show that the proposed design method has a sufficiently high accuracy. Finite element models are employed analyzing the contact pattern, contact stress, bending stress, and transmission ratio error. The results indicate that the layout of approximately even tooth surface points using the gear element method is beneficial for improving the fitting precision of tooth surfaces and reducing the contact stress and transmission ratio error. Further, the same derived law of the flank and fillet tooth surfaces is conducive to the continuity of the tooth surfaces, which contributes toward reducing the bending stress. Finally, a prototype is manufactured via CNC end milling. The major contributions lie in a robust and efficient modeling method for variable transmission ratio tooth surfaces, which combined forms a solid foundation for their application.