Well, since we're not talking about a firearm manufactured and NFA registered prior to the Firearm Owners Protection Act of 1986, you'd be considered a manufacturer.
The first step is to obtain the appropriate class of Federal Firearms Licence - in this case, you would need either a Type 7 or Type 10 FFL. Then, in addition to that FFL, you would need to obtain a Class II Special Occupational Tax Stamp. And that's all the information which will be given here. Such a conversion without licencing to do such constitutes an illegal act, and such how-to guides will not be provided here. It's also an easy way to net yourself ten years in prison.
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