After much advice from others here, we did one for my son's truck. Since i don't have access to welding equipment, I had a local machine shop make the 2 brackets. Picked up a piece of 1/4" angle iron, bought a drill bit and went to town. Really wasn't that hard, other than the effort required to actually drill the holes, 1/4" steel is a PITA to drill through with a Ace hardware bit and vice, but doable. After 6 holes, the new bit is toast.
I think if I did it again, I would use aluninum.