Measure the subfloor inside the studs that provide the framing for the shower walls.
Cut a sheet of three-quarter inch plywood to fit inside the shower wall framing. Measure the distance between the framing and the drain hole in the subfloor, and cut a hole into the plywood for the drain hole with a jigsaw.
Place the plywood onto the subfloor in the framing, aligning the drain hole in the plywood with the drain hole in the subfloor.
Measure the length of the three sides of the shower stall where the walls will be installed, and cut a 2-by-10 board to fit each wall.
Place the 2-by-10 boards against the base of the framing (on the edge of the plywood), standing them up on their narrow edges. Nail them to the framing.
Measure the length of the framing where the shower door is being installed, and cut three 2-by-4 boards to fit.
Place the first 2-by-4 across the threshold for the door, laying it on its broad edge. Nail it to the subfloor.
Stack the other 2-by-4s on top of the first one, and nail them into place.