It can be as simple as you like, however the key is in preventing flex in the bottom and particularly at the sides.
You will also have to build a fall into the bottom to make sure it drains.
The concrete shell is a good idea, or if you have a slab floor you can build up in brickwork.
It's best to use compressed fibre cement on the inside for rigidity, and line the whole structure with a fibreglass reinforced waterproofing like the WetSeal product.
Then tile away!
Or you could get really flash and do something like this marvellous piece by
Artist Wieki Somers.
cheers,
P