Yesterday I picked up 3 pieces of 2" x 5" x 1/8 - 58.5" box tube steel, $86. I had wanted 3/16, but I could not pass this up. I will have to reinforce the clevis mounts, but that was already in the plan. They will be welded to the front and back of the bumper, drilled, tapped and bolted to part of the bumper/ frame mount.
1995 ZJ DD, http://www.jeepforum.com/forum/f22/95-zj-dd-1470403/
2000 Cherokee, http://www.jeepforum.com/forum/f22/plain-jane-00-xj-slower-build-1555543/
1998 Mustang GT
'89 F150, 4" Rancho