We are thinking of building a similar bumper on our 4runner. Too many aftermarket bumpers are huge and obnoxious looking. Thanks for the inspiration!
I'm a fan of the styling behind both of these vehicles; it was actually between a 4 Runner, Tacoma, and this Forester. You're absolutely right in that a lot of aftermarket ones hurt - not help - the looks of these rigs. Plus, there's the advantage of building things exactly to your specs, and having something to be proud of when you finish it.
One thing a few people asked about is how I lined up the bumper cut-outs. This method worked very well for me:
First; I cut out a template of the bumper tube from cardboard, screwed it to the end of a fibreglass snowplow marker, attached it to a tripod, and positioned the cutout where I wanted it on the bumper cover. Next; I got a skil saw and cut the bumper. Finally; I realigned the tamplate with the hole I just cut, marked where the pole sat on the tripod, removed the pole, removed the bumper cover, put the pole back, and I knew exactly where the bracket needed to be bolted/welded on to go through the cutout, since the template sat where the hole was located.