Old way. The 3" tube was butt welded to the sheet metal. It caused warpage and I would never been able to grind the welds down enough to be perfect.
New idea. I drilled a 3" hole in the sheet metal and simply slid the flared 3" tube in the hole. Then Josh spot welded it from behind as I stood behind him telling him to be careful. As you can tell by the picture, he did a perfect job! I applied body putty to smooth things out.
Final finish view from the front. The sticker is on yet, I may replace it with something corny like "Sleep,Race". Anyway, I'm pretty happy with it.
A view from the inside. Obviously I haven't wired it up yet. This shows the limited welds used to prevent metal distortion.