This is the description from Camillo, Victor, and Pace P. Nielsen. "McCoy rings and zero-divisors." Journal of Pure and Applied Algebra 212, no. 3 (2008): 599-615.
Let $K = \Bbb F_2$. Take four disjoint sets of variables $\Sigma_a$, $\Sigma_b, \Sigma_c, \Sigma_d$, each indexed by $\Bbb N \cup \{ 0 \}$, and denote their union by $\Sigma_0$. Let $A_0 = K\langle \Sigma_0 \rangle$ be the free $K$-algebra over these variables. Set $f(x) = \sum\limits_{i = 0}^\infty (a_i + b_i x) t^i$, $g(x) = \sum\limits_{i = 0}^\infty (c_i + d_i x) t^i \in A_0[[t]][x]$. Take $C_0$ to be the set of $A_0$-coefficients of each monomial in $f(x) g(x)$, and set $B_0 = A_0/(C_0)$ (the quotient by the ideal generated by $C_0$). Define inductively:
The ring $R = R_{163}$ is the direct limit $\bigcup\limits_{i=0}^\infty B_i$.