Assuming you are trying to use standard crossover steering, it will eliminate the funky linkage that FJ40s use, however, it will still have a drag link, aka relay rod, aka the rod that connects the pittman arm to the steering arm at the knuckle.
I have done 2 conversions on my FJ40 and really like the second set up--
4x4 Labs Mount Plate and frame re-inforcement
http://4x4labs.com/galleries/saginawkit/sagkit.html
Saginaw Box from 68 Impala (Can use box from 76 J-20 Jeep Pick up)
Saginaw Pump-- forget from what
4x4 Labs Linkage (Drag Link + Tie rod), 1 Ton GM ends
Dana/Spicer steering shaft (it's actually a PTO pump shaft--super beefy and heavy duty, and 100 times stronger and heavier than Borgeson/Flaming River)
This set up mounts the steering box on the DS front frame horn. It requires a moderate amount of welding but it is not difficult and well worked out in the LC world.
If I were doing another FJ40, I would at least consider mounting an FJ60/62/80 box just ahead of the shock mount with the Pittman facing forward. Then use a Saginaw pump, GM 1 ton linkage and a custom hose to hook it all up.