Yep, same as the guys. As for the colour of the tyres, this depends on the era, type of aircraft, and the local conditions at the time/place depicted by the model.
Like the guys, I use a varied mix of black, white and also add a touch of brown (Dark Earth is normally the nearest tin to hand!).
The latter colour provides that 'rubber look', and is added, if required, until it 'looks right'. However, as mentioned, this can depend on the factors above, as certain types of aircraft, in certain periods, may have had tyres which looked more grey, or more black, depending on the type of rubber used, real or synthetic.
Once the wheel/tyre combination is painted, any dirt/mud/wet/snow/dust/ice/sand etc etc is added if or as required.