I've built a number of sheds using pressure treated 4x or 6x laid either directly on leveled earth or on an area of gravel. Check with your local municipality regarding regulations, as they can be quirky.
Some require concrete pads, others have setback requirements from property lines. The worst I've encountered required 3 sets of plans sealed by an architect or professional engineer and had to go before the local planning commission and the municipal engineer for approval. Yes. For a shed.
Shed material = $200
Labor to erect = $200
Legal bullshit = priceless
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There ain't nothin' more powerful than the odor of mendacity -Big Daddy
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