Merriam-Webster's Collegiate® Dictionary, 11th Edition
HELM
I. noun
Etymology: Middle English, from Old English Date: before 12th century helmet 1,
II. transitive verb Date: before 12th century to cover or furnish with a helmet,
III. noun
Etymology: Middle English helme, from Old English helma; akin to Old High German helmo tiller Date: before 12th century
1. a lever or wheel controlling the rudder of a ship for steering, position of the helm with respect to the amidships position , a position of control ; head ,
IV. transitive verb
Date: 1603
to direct with or as if with a helm ; steer , direct , control