Water Heater on platform

vman

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I was thinking of building a base for the water heater to keep it off the basement floor. Was orginally thinking form out a concrete 1-2 inch platform. Then thought pressure treated wood.

Now I'm debating whether pressure or any wood is good for a water heater base.
 
Platforms are built with two by fours for water heaters all the time. I never paid much attention if the framers used pressure treated lumber, though. They cover the base with sheet metal then of course it's finished as any wall is.
 
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