Where and how can it be made ?

As mentioned, you should forget all about your kitchen due to some of the prime enemies to wine-storage which are
obvious,- being:

1.: Temperature fluctuation
2.: Light
3.: Odeurs
4.: Draft

and more.

If you live in an apartment, you should look for either a small wardrobe (Guard à Robe) or cupboard which measures
approx. 70 x 90 x 200 cm.

Naturally, if the room is big enough to host a small cooling-unit it will be to your advantage, but then the space-requirement is somewhat more demanding than the above mentioned 70 x 90 x 200 cm.
Nevertheless, any room in your apartment, where you have the possibility of storing more than approx. 50 botlles, should be made out with insulation-material on the inner walls and door in order to maintain a non-fluctuative
temperature.

If you live in a house and have a basement ,  you have an
excellent opportunity of establishing a better environment for your wines than usually, as long as your bear the following rules in mind:

1.: If you expect your winecellar to hold up to say 400 bottles,
    you should add an extra 20 % as a margin.

2.: Do not construct your winecellar near a central-heating
    unit, or pipes nor another storage-room with chemicals,
    paint, vegetables etc..

3.: If possible, you should construct your winecellar in the
    manner, that its location is due North

4.: If you already have a suitable room in the basement, in
    example measuring 2.5 x 3.0 meters, you should blindfold
    the windows (if any) and depending on the thickness and
    materials used for the outer and inner walls you should
    consider further insulation, if in doubt.