I am not sure why I see so many tank stands getting built and everyone recommending to build them in the way I see them pictured above... Not that it wrong, but I build my tank stands the exact same way that I frame houses for a living. Studded walls, top and bottom sills, rim joists, floor joists, and sub floor sheeting. One can sheet the exterior as well to prevent racking and to finish it. All lumber is in a compressive state, which is the strongest direction of the lumber. You also are not relying on the shear strength of the fasteners. Idk about you guys, but I know for a fact that it doesnt take much at all to bend a 3" drywall or deck screw, not to mention the weakest place to nail into a board is in the end grain. Speaking of deck screws, the above picture is assembled similarly to how decks are built, using posts and hanging the joists of of an outside rim board. This application works because the lumber is usually 8 to 12 inches wide and has so much material to nail into. Also, decks are built off of posts, not walls. Code requires joists hangers to be used to prevent any seperation between the joists and the outside rim, so if i built a tank like above, I would certainly be using some sort of hanger. I have attached an image of a stand that I just built a few months back with minimal effort, note that it was not finished in this picture and additional studs were added. 2 end walls, a front and a back wall, both with top and bottom plates, then a perimeter rim joists, and finally a couple mid joists to go from end wall to end wall under the tank. I put 2 layers of 3/4 ply for the top that was dead flat. I added a couple of corner gussets for my piece of mind. My theory is that all the lumber should be able to stand together without fasteners and in a compressive state. the fasteners job is then only to hold the pieces together, not structural components. just my thoughts, any questions or comments will be appreciated.