Only if you are going to make pens or something very very simple will the seated position work decently. There is a lot of body english used in woodturning. So I wouldn't recommend a seated position. If you want your lathe on a cabinet you will have to do some planning. The first step is finding what positioned height for the lathe will be comfortable for you to turn at while standing. Most people use their elbow height as a gauge. Then a little while ago, the new rule of thumb was to put your hand on the opposing shoulder and measure the height to the v created at your elbow and put the center height of the spindle at this height. The taller you are, the more appreciated this understanding will become after a long day turning. Otherwise if the lathe is low, your back will really be aching after a turning session. So what you have to do is find out what position is going to be comfortable for you. Then figure the height of the lathe from the center of the spindle to its base. Subtract that from your working height and this is the height you will need for the top of your cabinet. If you want wheels, subtract from that height, the height of the wheels and so on.... I do have a cabinet on wheels for my mini lathe. It's designed so if I want to move it in the shop its movable. If I want to go do a demonstration somewhere, I can take the whole thing with me. But as Andrew suggested, you have to be careful with using wheels or casters. I use the heavy duty type you can buy at Woodcraft or Rockler.
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then, my cabinet is heavy, so it has enough weight when the wheels arelocked down to keep the lathe from moving. The lathe and cabinet combinedweigh about 250lbs or more. And when I fill the drawers with turning tools,chucks, etc it weighs even more. The lathe can be stored down below in thebase of the cabinet for storage or transportation (I have a trailer with aramp gate that I use when taking the lathe to another location). There arefour storage drawers, each one is deeper than the one above it so to stowdifferent items. When the lathe is stowed, then the cabinet is a movablework bench. A flip up shelf on both sides - one holds my grinder (again forwhen I take the lathe to a demonstration), and the other can hold my turningtools while working.--Jim