I just used an old set of forks (that were bent) to fab my tow attachment. I cut the forks back to about 18" off the heel. Beveled the ends. Fabricated the tongue using 2-1/2" by 1" thick steel flat bar and 1" dia cold rolled steel bar (drilled and plug welded in). The tongue is welded on, triple pass at all seams with 70K tensile strength wire.

If you are going to do something like this, you need to know weights you are lifting and adjust all materials and design based on what you need it to do. Don't forget to check capacity of the truck you are using as a tow truck. Do not exceed any cap data plate ratings.

After I built mine, We stress tested it at double the heaviest weight it will ever be used at... BE SAFE!