dont just use tubing like that....the 2"x3" laying flat like in those pics is OK i guess, but square tubing isnt all that sturdy...take a look at these pics...

That tubing is not necessarily the "cheap" way out.  16 years ago, you couldn't buy the body lifts for a tracker.  The 2" x  3" tubing on my tracker is welded on the bottom to prevent the twisting and shifting of the tubing .  As well, being 6" long, it is plenty enough to support the weight of the Tracker.  I'm not sure I would dissuade someone from installing a square lift (which can be very sturdy) just because someone did a real bad job making one.  The picture you posted is not only a lot worse than mine, it is absolutely awful and nothing like mine.  My tracker has been driven hard (but well taken care of internally) and I've never had a problem with my body lift.  I've actually had some problems with the body cracking around the body mounts (after a couple of hard falls and soft rolls, that can happen    )  Anyway, happy trails!

I did mine with 2" blocks and the way I stacked them with the rubber works out to more than 2".  The bolts are tight with the 2" blocks, but it wasn't too tough to do.  I also made some brackets to mount my stock back bumper.  For the front bumper I used some tapping bolts.  I think it looks great, especially combined with the Sky's coil spacer lift.  You can click on the pic below.