I tried this once. The stand in question was simply four stacks of concrete blocks, but the floor beneath was slightly sloped towards a central floor drain (unfinished basement). I used a piece of 3/4-inch plywood on top of the stacks, and laboriously levelled it using shims. This took some time and effort, as the floor was not simply non-level but also contoured so that all corners of the room sloped towards the drain, so the concrete surface of the floor was essentially a huge, very shallow cone. Each concrete block stack required a three-dimensional construction of shims to evenly support the plywood sheet, and all four of those constructions needed to be level with each other as well.
This drove me nuts...not just doing it, but then knowing what was under there afterwards. I didn't like it one bit, and never tried that method again, although it worked perfectly for years once set up.
Nowadays, when I set up a large-ish tank in my unfinished basement fishroom, I attach a piece of 2x4 to the concrete wall at the desired height of the top of the stand. This then supports the rear longitudinal top piece of the stand, carefully levelled as it is screwed to the original 2x4. The end pieces and the front longitudinal piece are added, supported by temporary jigs and fixtures while they too are installed perfectly level. Legs are individually measured and cut specifically for their intended locations, and once installed they are held perfectly vertical by a secondary "frame" at or near the floor. The temporary jigs are removed and the rest of the braces and support pieces are then added. The resulting stand sits on an uneven floor, but it is absolutely vertical and has an absolutely level top. It's permanently attached to the wall and cannot be moved or used in any other location. No shims needed or desired; it's strong, level and OCD-friendly.