Most here will recommend the ACE over the Smittybilt. They are great rails but I didn't like the fact they don't look complete without Rubicon rock slider. I went with the Smittybilt SRC Side Armor myself. They have a great step for getting into the Jeep and look finished just with the rails alone. But as I said, that is my opinion. I really like the Smittybilt myself. I think you will be happy either way you go though.
__________________ 2010 Dark Charcoal Pearl Jeep Wrangler Sport S Automatic
4.88 Yukon w/Trac-Lok rear and Eaton ELocker Front - Synergy Gussets - B&M 70264 Trans Cooler
BDS 3" lift - BDS Fox 2.0 Racing Shocks
XHD front Bumper - Trektop NX - Goodyear MT/R w/Kevlar 35X12.5X15 on MB Chaos 5 Wheels - Thrush Turbo Muffler
This question comes up a lot, and one of the challenges with it is that there are literally SO MANY options that meet your criteria. Of course, I suppose that's a good thing--lots of choices.
Ace and Smitty are probably the most popular options around here.
But I really like my JCR Stage 2 rails. And many others are happy with a multitude of other options.
My only comment would be to decide first not only on features you want, but the finish you're looking for as well as the mounting options.
For example, in addition to bolting straight to the frame using existing hardward, my JCRs include tub armor that bolts to the body of the jeep adding a lot of work (and holes in your body panels) to get on. Ace and Smitty just bolt straight to the frame using existing hardware. On the other side of the spectrum, some of the cheaper eBay rails don't make use of all of the frame bolts that brands like JCR and Ace do. My JCRs came unfinished and I had them Line-Exed. Other brands come with a smooth or textured powdercoat. Etc.
2010 JKU "Mountain" Edition
TeraFlex 2.5" Coil Lift : Old Man Emu Nitrocharger Shocks : 33x12.5R15 Goodyear DuraTracs : 15x8 Black Rock 909s : Other Stuff . . .
The issue with most all Jeep side steps is they do nothing to reduce the step-in height. So, even though there's a step, it's still quite a leap for the vertically challenged. I had Rock-Slide Engineering Step-Sliders installed and they work well for us. They are expensive, but do provide a much easier entry.
Stock steps are bad for those who are a little short (high step) and those like me with big feet. They are so narrow... would rather have a slightly lower and wider step. The step for people going into the back seat (JKU) also doesn't work that well. Pretty awkward getting in there.
I'm tall enough that I don't use them, can get in without trouble but the gf hates it. When I had people in the back, they complained. Told them that they'll drive next time and to stop whining.
So the stock steps are good enough for me but it's the other people that don't like them. If anyone has pics of their aftermarket setup, please post.
From what I can tell a lot of the steps I've seen talked about on the forum don't really help much for shorter people (i.e. small kids). I think a little always helps, but was curious about some other suggestions that would help them get in/out of my jeep.
However, I don't want mechanical steps or something that hangs down real far or is flimsy.
I know that several have recommended the ACE rails with the Rubi rails combination in that the Rubi rails gave a more "finished out" look. These look similar to the ACE rails in regards to the outter most tube, but seems to provide some steel near the pinch seems for a better appearance.