I have a 74 Fj40...
The tub was rusted to the point of collapse and I replaced all bodymounts, full floor, rockers, quarters and wheeltubs.
For the bodymounts I used 2" square 1/8th wall. Looking back I would have been better off to use 2x4 tube for the mid-mount crossmember, (under the rear bolts of the front seats) but it worked perfectly for the other locations.
Level the frame carefully. Your building off it.
Use the doors and roof to help insure alignment...install and remove as required for checking.
I replaced the mid-mount crossmember first, leveling and squaring it to the vertical door post. It was bolted to the frame solidly (Using a hockey puck as a spacer on either side...as did all mount locations for consistency during construction) before any body welding took place. Then it was tacked to the door posts.
Then the rear crossmember (under the tailgate) was replaced, along with both vertical beams up to the roof mounting rail. Aligned, bolted solidly and then tacked to the roof mounting rails.
Now the front mounts can be addressed. Due to the trans being in the way, two separate mounts must be attached, one to each frame brace. To make alignment easy I added an extra body mount location in from the stock one on either side...bolted the new tube to the frame mount bracket in TWO locations on each side (4 total instead of two stock!) and then extended the rusted front cowl door post down to meet it, and tacked it into place.
For extra strength I then ran a simple piece of 1 1/2" angle iron from the front mount on either side, right back to the mid-crossmember. It attaches to the inner area of the front mount and runs back along the side of the trans to the bottom of the mid-mount tube, almost in the middle of the vehicle from side to side.
The angle iron also gives a good attachment to the second mount crossmembers, also individual to each side. (These were mounted after the outer body was reskinned however.)
I had been careful to align the body before the mounts were attached and now the doors and roof were remounted for the final test to confirm alignment...all was good...so then the new mounts were welded solid.
Removed the roof etc, and fabbed new flat quarters, new rocker outers (careful welding those...I got some warpage that pulled the cowl out of alignment...took some head scratching to fix it. Weld a tube across the door opening before welding to minimise problems) and welded all solid. Built new wheelwells and aligned them properly, welded them solid. Added the missing rear floor crossmembers and welded...added the front floor center bodymounts (to the rockers and the angle iron...) Welded that stuff up.
Fabbed the flat floor sections and installed them...along with new inner rockers.
The bodymount bolt holes were drilled out with a hole saw from the top and the bolts were installed inside the tube, with rubber plugs installed into the floor.
Thats it...simple!
BTW...I used 14G metal for all tub body panels and floor! Heavy...yeah. Solid and rust free? HELL yeah!!!
If I were doing it again the only thing I'd do different is use 2x4 tube for the mid-crossmember.