FJ60 PS box
Mark Whatley authored an excellent article in the July/August 2003 issue of Toyota Trails on using an FJ60 box in a 40. During the spring over on my 55 I used FJ62 axles and also used the power steering box from the same truck. FJ62 PS boxes are the same as the later FJ60 boxes. We used Whatley's method- cut a piece of 3/4" steel, drilled and tapped it for metric fasteneres, located it accurately on the frame rail, then welded the plate solid. Looks great, is simple and works fine. For a shock tower we used a piece of box tubing and some plate and fabbed up a neat tower.
For what it's worth I don't like the idea of attaching the 60/60 steering box directly to the frame rails of a 40 or 55. It's easy to make up a plate and the offset actually improves the alignment for the steering shaft (column).
While in stock configuration (non-sprung over, that is) I ran a solid axle mini truck PS box using a mountin g bracket from Iron Pig Offroad. That was truly a bolt in improvement, no modes needed to the steering shaft at all. I did have to retain the 55 pitman arm but it fit right onto the mini truck box. Shmukster (Gary S)