Dig a 6-inch-deep square hole measuring 12 by 12 inches with a square tip shovel.
Cut two 12-inch long and two 10-inch long pieces of 1-by-6-inch board with a circular saw. Nail the boards together to make a square form that measures 12 inches on each of the outside edges.
Place the form on the top of the hole. Place a level on the top edges to ensure that it is level. This is important, since the top edge of the form represents the top edge of the plinth.
Mix concrete and fill the hole to the top of the form with the concrete. Use a trowel to smooth the top of the cement even with the top of the form.
Remove the form when the concrete is dry. Use the same method to make any additional plinths for the shed's foundation.