I know this post was over a week ago but just in case the PO hasn't made a decision yet.. on my CJ (I went a little overkill), 3x3x1/4" steel L-stock. I would have went 3/16" but they didn't have it and I am impatient.
I drilled a bunch of holes in the body and bolted it up. I used tapered socket cap screws on the outside, big fat washers on the inside with a nylock nut.
It serves its purpose. I attached a few pics just for fun.
Oh I think I paid $50 for the metal.. by the time I was done with the paint, fasteners, primer.. all the other random crap that pops up, I think I was up to about $75-$80. Not bad. Lot more labor than I anticipated though. Well worth it.