it increases the distance between the tunnel and the skid, so i guess you would say it does both.
to make your own, you just need to build a bracket that you can bolt through the existing tunnel bracket and hang down the desired amount with a hole in it sized correctly for the bolt that held the rear part of the skid into the stock bracket. i always used aluminum plate and dropped down about 2 -2 1/2". sometimes the other mount points would need to be let out a bit as well.
I found the kit on ebay. he said its a 3.5 lift . Would that be too much lift. It would be nice to make the bracket but im not sure how i would cut the metal. I do have an angle grinder i might be able to change the wheel. I finally got the sled running great after 5 yrs of owning it. Had some prob at the end of last year and it turned out to be the belt. The belt was missing two teeth that were hiding in the clutch. Wasnt til i moved it one day that i noticed it.
i would agree. the 3.5 is a bit excessive. it will put on alot of unwanted ski pressure. if you make the drops from aluminum, its easily cut on a table saw or chop saw with carbide tipped blades. or you could just have it pre-cut to your specifications then its just a matter of drilling holes and smoothing out any sharp edges.