Fill out a Form 1. There are many tutorials on how to do this online. There are extensive instructions on the last pages of the Form 1 also.
The barrel length does not matter for legal purposes as long as the SBR is registered. Just put down a length and go for it. You can change barrel lengths all you want later. I have had an ATF agent tell me to my face that they pretty much don't care as long as it has a tax stamp of the correct serial number. You will read all kinds of B.S. about the length online.
You will have to have the lower engraved with the name of the maker (your name or your trust name) and the city and state where it was made into an SBR. The lower will already have a serial number and caliber marking. Put down the serial number and caliber of the lower on the Form 1.
You can always call your local ATF office and ask questions. The agents I have spoken to were knowledgeable, helpful, and are not out to get you.