Step 1:  Draw a line segment PQ of 14 cm.

Step 2: Take the midpoint O of PQ.

Step 3: Draw the perpendicular bisectors of PO and OQ which intersects at points R and S.

Step 4:  With center R and radius RP draw a circle.

Step 5:  With center S and radius, SQ draw a circle.

Step 6:  With center O and radius 3 cm draw another circle which intersects the previous circles at the points A, B, C, and D.

Step 7: Join PA, PB, QC, and QD.

So, PA, PB, QC, and QD are the required tangents.