It really depends on what you're doing.
If it's really temporary and rough you might just throw a leveling pad of gravel down and call it a day.
If you're doing something a little more permanent it's pretty similar to how you'd design any foundation. Check your loads against the bearing capacity of the soil. If it's not adequate, use gravel to carry the load down until it's either at a competent bearing strata or it's spread out enough to work. Skidded structures are generally comparatively light, though, so none of this is generally an issue unless you're on bad soil. If you want written guidance, I bet there's some stuff in design guides for large tanks. Gravel rings and pads are reasonably common for those.
Double check that sliding and overturning aren't a concern. With larger scale equipment it's not generally an issue, but there can be problems on lighter objects that may come on skids. If these are issues, you either have to weigh them down or build an actual foundation.
Generally try to put your foundation a few inches minimum above prevailing grade so water stays below your top of gravel pad.
As far as materials, it's not really all that sensitive unless you have specific needs. Avoid fines if there's a freezing issue. Otherwise, check what they like to use at whatever site you're doing this at. They probably have common suppliers for material or crush their own. Review what they've got. A well graded gravel will lock together nicely which is great, on the other hand if there's lots of water you might want voids to allow better drainage through the gravel.
There may be corrosion concerns, in which case you may want to raise the skid slightly using railway ties, jacks, scrap material, or something else.
This is the sort of thing that they likely already do at the site(s) in question. See if you can take a look at their installations and use that as a starting point. You obviously have to be comfortable with and check whatever you eventually tell them to do, but there's no point fully reinventing the wheel if people are already using something with a history of adequate service.