Pedals are a crucial component of a sim racing setup, designed to replicate the pedal assembly found in real racing cars. These pedals provide precise control over acceleration, braking, and clutch functions, allowing players to have a more realistic driving experience in virtual racing simulations. They typically consist of a gas pedal, brake pedal, and optional clutch pedal, and often incorporate features like adjustable pedal resistance and progressive brake feel to enhance immersion and simulate the responsiveness of real race car pedals.