Drive wooden stakes into the ground around the perimeter of the foundation and tie them together with string to mark the perimeter. Check the positioning of the stakes and string against your plans, and make any adjustments needed.
Spray paint the ground along the string lines, and then remove the stakes.
Dig a hole in the ground inside the lines you spray painted, going to the depth of the bottom of the concrete slab. For smaller projects, rent a 1 1/2-ton excavator, but for large projects, hiring a contractor with a full-sized excavator might be a better option.
Dig a trench around the perimeter of the hole for the footing that extends beneath the frost line. The footing needs to be at least twice as wide as the foundation walls. Add an extra foot to the width to provide room for the wooden forms for when you pour the concrete footing.
Remove any rough, uneven edges of the foundation walls and footing trench with a shovel.
Level the soil in the bottom of the footer trench with a rake, and then compact it by tamping it down.