With the new USLMRA rule and the original ARMA rules Fender modifications are flying all over the place.
Here is how I did mine, if you have photos(Glenn) on how you did yours feel free to add them in!
Here is the original stock fender, you can see how far down the sides come. Any of you who have seen my mower know the seat was a few inches high.
I started out slicing the corners
i used the corners off a "donor" fender and cut wedges for the corners, bent the sides out almost flat and welded in the wedges. This mod will drop my seat height almost 3"!