Determine the location of the wall and snap a chalk line on the floor. Lay a stud on the line to begin the layout process. This stud is your sill plate and will sit at the bottom of the wall. Use pressure-treated lumber for your sill if it will touch concrete or is within 6 inches of soil. Non-treated wood absorbs water and will rot over time.
Measure and mark the sill plate at 16-inch intervals beginning from the end. Local building codes require that wall studs be spaced no further than 16 inches apart.
Lay a wall stud perpendicular to the sill at each mark. Lay another stud -- parallel to the sill -- at the other end of the wall studs, opposite the sill. This stud is the top plate of the wall.
Press the wall stud against the sill plate. Drive two nails at 45-degree angles into each wall stud to connect the studs to the sill at each 16-inch mark. Add two more nails on the other side of the wall stud for additional support.
Toenail the wall studs to the top plate to complete the non-loadbearing wall.