Here is the tubular rear bumper I have made for the Vitara. I have incorperated a tow ball for offroad recovery. I did this by, Cutting a little length of box section, Cutting a notch out of the bottom rail and welding the box section in to create what is know as a crush tube.

The top rail was curved by cutting a slit and bending it, then re-welding back together to recreate the strength.

I then welded a set of towball bolts through the holes to make it easier to take on and off.

Then I painted it red to match the soft top...(and that was the only paint i had ;))