Remove all debris and pry up all nails that extend up from the floor with a nail puller. Make sure the floor is perfectly level with a carpenter's level. Apply a thin layer (less than an inch) of thinset mortar mixed with water to a creamy consistency (the ratio will be about 2 parts thinset to 1 part water) using a trowel. Spread and level the thinset and let dry for 24 hours before installing the base if your flooring is not stable, solid and perfectly flat.
Install the drain in the shower base. Spread silicone sealant under the top flange of the drain, and then set the drain into the shower base drain opening. Connect the lock on the threaded portion of the drain under the base, and screw it clockwise to tighten it.
Apply silicone caulking to the underside of the base (if desired), and set the base into the showering area, leaving a 1/8-inch space between the shower pan's walls and the framing studs. Install furring strips on any studs that recede back from the pan with screws and a screwdriver to fill in the gaps.
Install drywall on the framing walls with drywall screws and a screwdriver, leaving a 1/4-inch space between the lower edge of the drywall sheet and the top edge of the shower base. Fill in this gap with silicone tub caulking.
Spread thinset mortar over the drywall. Set the tiles into the mortar using spacers between each tile. Let the mortar dry overnight. Apply grout over the tiles with a float tool, and sponge away the excess grout. Let the grout dry for 24 hours before use.