i just made brackets today.
I bought some flat steel from ace and some self tapping bolts, cost me $9. Brackets seem pretty solid and the holes already in the bumper worked fine with 1/4 bolts (might get some thicker bolt though)
They're not great, but considering the tools I had to use, they turned out awesome. I think I might do like a write-up for it once I'm 100% done because I couldn't find anything like that at all.
98' ZJ 4.0
4.5" short arm, 33" Courser MXTs, custom stubby bumper, skids, someother stuff