Screw the 2-by-6 boards together into a roughly square shape. Screw the two sheets of plywood onto one side of this square. Flip over the shallow box you have made so that the open side is uppermost.
Lay the Styrofoam sheets onto the bottom of the box. They will insulate the pipe above them so that its heat does not leak out of the bottom of the box.
Drill a hole in the middle of one of the sides of the box. Make this hole the same diameter as the pipe. Drill another hole in the middle of the opposite side.
Position the hot water heater wherever you want to set it up. It must sit at a slightly higher elevation than the heating box. This will be used to store the water.
Feed one end of the polyethylene pipe through one of the holes in the box, from the inside to the outside. Pull it through until the pipe reaches the old water heater tank’s lower valve. Connect it to the valve with an adapter.
Coil up the pipe inside the box. Feed the other end of the pipe out through the other hole. Run it up to the upper valve of the old heater tank. Cut off any excess. Attach the pipe to the valve with the other adapter.
Lay the acrylic sheets on top of the box. Drill holes in them around the edges using an acrylic drill bit. Attach the sheets to the box with screws, using these holes.