I'll premise this post by saying I'm no carpenter. I know the old adage "measure twice, cut once" and because of that I measure 3 times because my skills are less than great.
That said I followed this link:
https://www.instructables.com/id/Tire-rack/
I also only made the unit big enough for 2 sets of tires as I don't have the height nor the tires for three sets.
What I learned:
Don't assume that the plans have the measurements right, after building the rack it wasn't quite long enough to fit so I had to add 2 inches (4 inch wood screws straight in, and angled 3.5 screws and the hold great so far).
I also screwed it into the studs of the shed, keep it from moving around when I'm tossing tires on it. Never took into consideration that the studs won't make the tires sit perfectly flat.
Regardless for a stark amateur I'm pleased.