Lay a tire on the ground in a sunny spot. Use a stick or garden tool to trace a circle around the tire in the soil.
Lift up the tire. Till the soil inside the circle and add compost. Dig a few inches deep into the soil.
Bury 3 tomato seeds 1/2 inch deep in the tilled soil. Space the tomato seeds about 3 inches apart. If you plant established seedlings, cover their first set of leaves with soil.
Put the tire back in its original position so it surrounds the seeds or seedlings. Spray water inside the tire's bottom rim so that it overflows.
Drape a sheet of clear plastic over the top of the tire. Use the weight of the tire to pin down the edges of the plastic. If wind is a concern, pack soil or rocks against the side of the tire to keep the plastic from blowing away.
Water the tomatoes periodically. As the tomatoes grow, add another tire to the stack and raise the plastic sheet to the second tire. Remove the plastic when there is no chance of further frost in your area.