I'm apologize, but I no longer have any plans on how to build an ATV/garden tractor pulling sled available. I did have all the detailed information online free of charge and I also offered to build quality sleds at reasonable prices for new pulling clubs and organizations to help promote the sport of ATV and garden tractor pulling, but another sled builder, who is very well-financed, used my plans, built his own sleds and undercut my prices to sell his sleds. My information wasn't meant for a retail business to use. I guess he wasn't clever enough to think of his own plans. I tell ya, you can't trust big business!
Please check out: HOT ROD GARDEN TRACTOR PULLERS ASSOCIATION and Miller's Pulling Sled Rental
Thanks for the interest,