The #1 priority regarding a plastic shed base foundation is to prepare a solid level substructure for the shed to stand on whilst raised slightly above the grounds floodplain level to avoid the shed being sat in a flood is highly beneficial.. Garden shed foundation how to build a shed base find this pin and more on handmade by veronica jones-brown. waltons garden buildings and sheds. buy your garden building from the nation's most trusted garden shed specialists.. It is made to the precise size of the shed floor, and is pegged into the ground and levelled. this is a great way of achieving a level base, allowing maximum airflow to keep the underside of the shed floor dry..