have some made. i saw a guy on craigslist who makes them. a set of four cost $125.00. all you need is a piece of steel cut in a circle with a circle cut out for you hub. then holes drilled for you wheel pattern, and another set drilled and tapped for whatever wheel you want to use. you could even make them thicker so they would be spacers as well. if i were going to make spacers i'd make them out of aluminum.