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.
http://shop.woodcraft.com/Woodcraft/...BA2FA 253F38D

Even then, my cabinet is heavy, so it has enough weight when the wheels are
locked down to keep the lathe from moving. The lathe and cabinet combined
weigh 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 the
base of the cabinet for storage or transportation (I have a trailer with a
ramp gate that I use when taking the lathe to another location). There are
four storage drawers, each one is deeper than the one above it so to stow
different items. When the lathe is stowed, then the cabinet is a movable
work bench. A flip up shelf on both sides - one holds my grinder (again for
when I take the lathe to a demonstration), and the other can hold my turning
tools while working.
--Jim