If you're gonna install a front bumper, either get it now & build to fit it, or just hold off (if possible) on the fronts.
The strongest welds are the LONGEST welds. Plugs are OK, but since you're butchering the frame anyway:
1) mark center on each face of the frame horn
2) mark a few inches back on each corner of the frame horn
3) cut from each center mark to each adjacent corner mark, so you end up with 4 points sticking forward
4) insert two 2x2 square tube sleeves so they protrude past the points
5) weld along each cut to the tube sleeves (2 long welds for each of the 4 sides of the frame)
6) fabricate the replacement frame horns to create whatever end you want, and so they fit to your pointed cuts
7) weld the new horns onto the sleeves along the same welds as step #5, and along the fronts of the sleeves
Even using thin-walled square tube, that will result in a VERY strong joint, perfectly aligned with the original frame surfaces, and much stronger than a square-cut butt-weld.
This diagram shows the details of the stock frame horns. Click it & read the caption: