Having cruised the forum for ideas on rear recovery points for a YJ I present you with the cheap option that can be made at home, (or at least with the min of equipment)
Tools used were:
Angle Grinder, 4" cutting disk + metal sanding disks
Old Arc welder (Oxford oil filled)
Any drill for the bolt to chassis holes
Hard bit was the 7/8" holes for shakle points, used a piller drill with a cheap hloes saw, lots of patience and oil and it worked a treat.
I actually salvaged all the steel from some scrap but could be sourced from most steel holders scrap bin
