I wanted to raise the drivers seat in my TJ, but all the spacer kits cost from $25 to $50. Being a generally cheap guy with a "why-buy-when-I-can-make-it" attitude, I pulled a couple of bolts and went to the hardware store. I bought some thick black square washers and some longer bolts the same diameter/threads (make sure to get grade 8 bolts for the ones that use the Torx bit - they anchor the seat belt). I stacked the washers until I got the height I wanted, then pulled them, ran a weld bead down the side, and painted them.
The welding and painting is not necessary, it works just as well without them, but if you have OCD, you have to do something with your time. I also mounted my Mag-Lite on the little hump just in front of the seat - it's out of the way and always easy to reach.
The welding and painting is not necessary, it works just as well without them, but if you have OCD, you have to do something with your time. I also mounted my Mag-Lite on the little hump just in front of the seat - it's out of the way and always easy to reach.