Measure the area of floor that must be prepared by measuring the length and width of the furnace and adding another 6 inches to each measurement.
Lay out concrete blocks to fit within the measured space. Keep the open sides of the blocks all facing the same direction so that air circulation is not inhibited. Set the blocks directly beside each other with no gaps and no mortar.
Measure the block platform base, then cut a section of steel sheeting to size.
Squeeze a small bead of construction adhesive along the perimeter of the block base.
Set the steel on top of the block, matching up the edges evenly. Press lightly along the edges to make contact between the steel and the blocks.
Set the pan for the water heater on top of the non-combustible base and continue with the rest of the water heater installation. The pan will collect any water that might escape from the water tank and protect the floor below.