All of my stands are made with 2x4s... that includes my 240, 135, and my frag/QT rack. Pretty much made the same way, with two frames, one under the tank and the other on the floor, then back to back 2x4s in the corners and in the middle supporting the two frames. one of the 2x4 supports is cut to go inbetween the two frames and the other sits behind that support and the frames to keep it in place. Everything is screwed together for easy dissassemble if it should ever need to be. I use drywall screws actually, but I would recomend stainless if you can get your hands on them.