keep all your screws lined up to keep it nice and clean looking. A neat line of screws makes the difference between looking “homemade” and “handmade” — a pro craftsman trick. Draw a few pencil lines to help if needed.
One thing I’d add that if you go with the foam board approach you should either caulk or spray foam a bead along the bottom of the board and the floor to eliminate any air gaps b/t the likely uneven concrete floor and the bottom edge of the boards. I like the composite decking ide...
I also got to be a good enough customer at the local pawnshop that its owner would let me pick through the bucketfuls of stuff he had in the basement. If you found a nasty, rusty Mac or SK or Craftsman socket in the size you need, pick it up, then turn it in to the company ...