Well Kevin, it just may be cheaper for you to get the upyourkia spacers.

I had them on my 01' Sporty and for what I paid, I could not have made them any cheaper.

btw I'm a machinist and my time is charged out at $95hr which is cheap in these parts, and to make a set of front spacer from scratch I'd say 3 hours Min plus mats! If you plan on making them yourself, make sure you know how the taper attachment on your lathe works, and use Aluminum or if you want to go for a cheaper steel use 12L14 it's easy to machine.

08' Jeep Wrangler
64' Plymouth Sport Fury 383
58' Triumph TR-3A