I tried a search and can't find if anyone made a t-top headliner backing. I'm not talking about applying headliner material...I'm interested in how you make the board itself/backing.

I don't want to pay approx $140 for the ABS t-top headliner and then have to pull off the headliner material, fill-in the holes that house the seatbelt chest strap because I'm using a 5-point harness, and then have to install new headliner material.

Thanks,