It can't be done.
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Colorado Avalanche 2-1. Go Avs!
You have to start with the ride built above ground at the level you want it to end up at. Then you use the DragonsIOA trianer to select the ride and bury it. Just be sure to save the game before you try this since it can sometimes freeze your game. Also works great for burying food stalls.
another way is to build your ride as normal and raise the land around it and then use the foot path to create a roof,for rides like the enterprise make sure you raise the land high enough to allow the ride to operate.