I thought I would take some time to do a write up on how we do our power steering conversions at IPOR. We really like using the FJ60 setup, and the reasons why can be found at our website- FJ40 Power Steering Kit [IPOR-FJ40PSKIT] - $1,295.00 : Iron Pig Off Road, Toyota 4WD experts The first step is box placement. The positioning is pretty straightforward, because there isn't much wiggle room. It sits right in between the front bib, and the shock tower on the driver's side frame rail. You have to trim the inner fender, and in some cases, you have to trim a little off of the shock tower, front bib, and fan shroud. 4 holes are drilled through the frame, and we weld a plate on the backside, and sleeve the holes.