1. Choose a suitable location: Find a flat, level area that has enough space for the horseshoe pit and ample room for players to stand.

2. Determine the pit dimensions: The standard horseshoe pit dimensions are 48 inches long and 6 feet wide, with a pitching distance of 40 feet between stakes.

3. Mark the ground: Outline the area where you will build your horseshoe pit using marking paint or string.

4. Clear the area of debris: Remove any rocks, sticks or other debris from the pit area.

5. Dig out the foundation: Using a shovel, dig the foundation trenches for both sides of the horseshoe pit. These trenches should be about 8 inches deep and run parallel to each other.

6. Level the base: Fill in any low spots on both sides of the pit with sand or gravel; then use a tamper or hand-held compactor to smooth out the base until it is level.

7. Install and secure stakes: Drive a pair of 36-inch long stakes into each pit at an angle of 12 degrees towards each other to create an inverted ‘V’ shape. The top of each stake should sit about 14-15 inches above ground level.

8. Add some backboard support: Construct backboards by installing wooden planks or plywood sheets at either ends of each pitching box to protect against missed throws causing damage to grass or landscaping.

9. Frame your pits: Assemble wooden or metal frames around each pit that are at least six inches high to contain sand or clay used as filling material.

10. Add filler material: Fill each horseshoe pit with sand or clay up to the height of your frame, leaving about an inch below the top edge for your preferred playing surface material like sand, clay, or synthetic turf.

11. Install a pitching platform: Construct a level wooden or concrete platform for pitcher’s to stand on while throwing horseshoes, about 40 feet away from the stakes.

12. Add boundary markers: Use string or rope to mark the boundaries of your horseshoe pit’s playing area. This includes the outline of the pitching box and zone around the pit where players are prohibited from walking.

13. Finalize and maintenance: Rake and level the sand or clay filler in your pit to create an even surface for playing. Regularly maintain the pit by cleaning debris, smoothing out the surface, and keeping the stake area free of cracks or damage.

With these 13 steps, you can now enjoy hours of fun playing horseshoes with family and friends in your custom-built horseshoe pit.