This is the load bearing portion of the stand I built for my 125 and it's way over qualified. You can see in this picture the basic idea. 2x6 frame on top and bottom (you could always do a 2x4 frame on the bottom which I later changed this stand to) then in the corners use 2x6s. One on the front face of the stand and one on the side in every corner. Depending on the dimensions of your tank you made need center bracing. What you may not be able to see in this picture is the use of 2x4s in the inner corners that will provide you something to screw everything to. They also help add rigidity.
You will also want to add bracing front to back within the top frame to prevent it from bowing in or out. This is a picture of the underside of the tank: