Many Class 8 Tractors use a similar setup on their steps.
Exactly, other than a dimple die how would you create what the tractors have?
I was going to do that if I made tube rock sliders.
If you do that as in the pic above of the black JK..... it might look nice, but all kinds of **** is going to get trapped under the holes & its' gonna rust it out.
The holes need to be open underneath & yes, i'd put the high side up for better tracton.