It's kind of difficult to take them down flush unless you really work at it and cut off a little at a time. If you try to do it all at once (right between the rail and the bracket) your grinder/sawzall will want to press up into the rail and cut it. Out of all the half-*** welded things on XJ's, those brackets are spot-welded in very well. The main concern is the inner edge of the brackets that stick out -- make sure your lower arms will clear them while under articulation.
Build n' stuff: http://www.jeepforum.com/forum/f177/99-sport-build-thread-grocery-haulin-panache-1179209/
Cherokee Of The Month Winnar! - September 2012