To answer, we would need to know if you are asking to simply design a gear or are you going to machine the gear. If you are going to design the gear, are you drafting by hand or using a design program? Do you have a gear hobbing machine or are you planning to make do with an existing machine? I searched Globalspec for gear hobbing & found many references. Have you already studied the existing responses? Please elaborate. I am not being an @ss, respondents need to know.
Our Barber Coleman gear hobbers have tables on doors giving gear train for number of teeth. If you are using indexing head you can find tables in "Machinery handbook.
For 38 teeth use index circle19, No of turns of crank 1 1/19, graduation on sector 9.
For a simple answer, divide 360 by the number of teeth you desire. That will tell you what the angle of each tooth needs to be. Then find the radius you need for the gear and start designing the teeth for it.