The first step is to do a little planning. I measured the space under my bench, and figured out how big to make my drawers. I recommend 1 or 2 drawers, so there's no middle drawer(s). With 1 or 2 drawers, the drawers can follow the wall as they are wheeled in and out.

If you are working between walls, measure between walls at front and back - walls are notoriously not square, especially basement walls.

Get a depth and height measurement too so you can figure how deep the drawers should be, what size material to make the drawer sides out of, and then how big to make the drawer face.

I made my drawers 1/2" smaller than the space to allow a little wiggle room. Consider the height of the caster wheels when you determine how tall the drawer boxes are (I used 1x8s for a 12" high space).

Through this plan, I'll be sharing my drawer dimensions, but alter to fit your needs.

Once you have your drawer size figured, simply build a box out of 1x boards. I used pocket holes, but you could also countersink screws or nail and glue.

Then add a bottom to the box with nails and glue. For larger drawers, 1/2" or 3/4" plywood might be better. And for especially heavy loads, you may consider adding a 5th center caster wheel for additional support.

Attach the caster wheels to the base of the drawers. I used these caster wheels.