Here are the pictures and explanations!
You will need around 2m x 60cm of melamine board to make such a base. It can be done using just a jigSaw, a screwdriver and a drill, but having a friend with a full machine shop will help!
I used some lefover pine board that I had lying around. But you can make them out of 2 layers of melamine glued together in order to get some thickness.
Make them as round and equal as possible.
I used a lathe, but you can use a router with a jig, or a jigSaw. spend time sanding them!
Once you have made the altitude bearings and have them attached to the scope "rings", you can measure their spacing. This will give you the width of the U.
The balance point of the tube will give you the minimal height.
You will then cut 3 pieces of wood, the "middle" of the U to the with of the tube holding circles + some margin. And the 2 sides which will hold the altitude bearings. You can see me prepping and cutting these sides which needs to be identical (I do that using a trim bit on the router, but you can also do it cutting both parts with the jig saw at the same time)
Took around 1h30mn... not bad!