I just built one for the front D60 last week using 2.5 and 2.0 x.250 wall steel tube.
I milled a 3/16 slot all the way down the 2.0 where the weld seam lines up in the 2.5 tube.
I used a 1410 slip spline yoke for the transfer case side,,which fit perfectly into the end of the 2.5 tube. Squared it and welded it first.
Then I fit the 2.0 tube into the 2.5 ( after polishing up the 2.0 for a nice slip fit) and mounted the shaft in the vise with the 2.0 facing up.
I then used a 4 ft level to square the round 1410 weld yoke to the end of the 2.0 tube by using a c-clamp on the previously welded slip yoke and another c-clamp on the round weld yoke to hold everything in place. I then used a small torpedo level to check square on all axis's and tacked it on to the tube.
Trimmed the tubes to length in the chop saw,,,greased it up and bolted it in..ended up with about 6' of compression and about 14" of extension.
It runs nice and true...plan is to pull it back out and cap the inner tube and install 4 grease fittings,,just ran out of time to do these...