I use my dining room table but any table - such as a folding table mentioned above - would work.
I bought a sheet of 4x8 plywood maybe 3/8" thick and had them cut it in half at Home Depot so I had two 4x4 pieces. I sanded the rough edges and then covered the pieces on all sides and edges with contact paper, overlapping it to get a good seal. When I need them, I bring them up from the basement and lay them on the table so there is an overhang on all sides of the table.
Then I put the backing down, clipping it to the plywood using extra large binder clips that I bought at Walmart or Staples (cheaper at Walmart) so that it's taut. Layer the batting and top. Then I pin. If too large for the 4x8, I pin the first portion, then unclip and reset the backing, clamp down and pin what's left.
The length of most quilts will fit in the 96" - it's the width that needs to be adjusted.
I can't do it on the floor - too old.