I did my welding with a mig but for safety reasons I took the arms to the local exhaust shop where they were re-welded again with a mig.
The sheet metal for the boxing part of the arms was just plain old sheet metal from the local body supply shop. Same stuff you would use for floor pans or rust repair in the doors. Sorry but I don't remember the thickness. The boxing is going to add some strength but is NOT required for the roller mod as stated by OpenTracker.
Hope that helps.
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Richard
1966 Mustang Coupe
\'95 roller 302, auto
warmed up just a little
check out my site: http://budgetrestomod.weebly.com/index.html