I make my lugs out of soft, malleable steel, about .030 thick. I cut a piece about 1/2" wide by 3/4" long, fold it in half,
then, holding about 1/8" of the folded end in a good milling vise, I open up the two legs to conform to the contour of the barrel. I then clean up the inside of the portion to be soldered with some emery paper and solder them to the barrel.
This way you only have a base that is .030 thick to inlet into the wood....they are so much neater than the big, cast underlugs you buy. I make a front sight in the same manner.............Don