Just finished this today. Still need to ream out shackle holes and paint.
It is made out of 3/8" plate. The hoops around the headlights is 2"x1/4" flat bar. One of my co-workers (also a Jeep owner) helped me out with it. Here are a couple of pics.
I am going to be mounting lights on the plate, but may, in the future mount a winch.