Cut 2- by 6-inch planks to the desired length of the platform. Cut enough of them to be able to place one every foot when laying them side by side. The number will depend on the desired width of the platform. The length and width of the platform will depend on the size of the hot tub and the amount of margin you'd like to leave around the tub. Consider adding a few extra feet.
Arrange the planks on the ground so that the 6-inch side is vertical. Lay the planks next to each other, creating the basic foundation. Since this structure will be heavy, build it in the place it will end up standing.
Choose a spot that is level, so that the hot tub will lie flat. If no level space is available, you'll need to compensate by attaching legs made of 2- by 6-inch planks to one side of the deck using heavy bolts that go through both pieces of wood. Make the legs long enough to level out the platform. The deck by itself will be 8 inches tall. If you add legs, the deck should be higher off the ground on one side.
Cut more 2- by 6-inch planks to serve as the top of the deck. Lay them perpendicularly across the vertical planks. (The planks should be lying on their 2-inch side.) Place the top planks tightly together (keeping the seams as flush as possible) and nail them into the rows of bottom planks.
Add two more planks at both ends to cap off the area between the vertical planks. These two final planks will nail into the bottom vertical planks, hiding the space beneath the deck.
Finish the deck by sanding and sealing it. Use a power sander with a rough grit initially. Sand the deck with the rough grit and move up to a finer grit of sandpaper for a smooth finish. Seal the deck with a wood stain meant for exterior wood use to protect against water damage.
Consider adding embellishments like a beveled edge or a painting the deck in an exotic fashion.