Here's what I did. I think you will find it helpful.
I picked up a Scout II Dana 44 rear, removed the axles (30 spline and same diameter as D60) and brake backing plates. Then I cut the D44 housing ends off 10" at the flanges.
Next I got a 1977 F250 D60 rear (30 spline axles). Note how far the D60 axles protrude into the carrier assembly. Remove the full floating axles, backing plates, and cut housing tubes at the edge of each spring perch.
Next, I took the D60 housing down to my local machine shop to mill the inside of the D60 housing to fit the D44 axle tube inside. The machine shop also milled the D60 housing tube to keep the D44 tube inserts centered. Cost under $500.
Next assemble the D44 ends w/ backing plate and axle into D44 tube end. Install D44 tube end w/ axle into D60 housing. Verify the axle protrudes the same amount into the D60 carrier the same amount as the original floating axles did. You can slid the D44 tube ends in and out to get the axles' depth right.
Install housing into Jeep and set pinion angle. Then set wheel cylinders on backing plate at top dead center to facilitate bleeding them later. If you don't have the brake bleeders centered, it will be tough to bleed all the air out of the brake system. Next, remove the axles and weld the D44 tube ends into the D60 housing. Note: Keep the heat to a minimum to avoid warping the D60 housing. reinstall axles, wheels, and brakes and enjoy your new D60 rear. It will be 58" wide - 1" wider per side than a wide track CJ.
I have more details on this on the forum at www.froadin.com
under "See what I've been up to." I have more exact measurements on the cuts there.
I haven't welded my D44 tubes in yet b/c busy moving into new house.
I will take lots of pictures and write up an article so Hammer at Froadin.com can post an article on this swap.
I live in Lancaster County PA. Feel free to drop by if you want to see how I did it.
Finally, the legal boilerplate. I take no responsibility for anyone copying what I did and having a bad result. The above is merely for thought. The centering of the axles in the tube ends is critical and not for the do-it-yourselfer. Machining the D44 tube O.D. to fit into the D60 housing tube is unsafe - not enough metal remains onthr D44 tube. Instead, you should machine the D60 tubes I.D. to fit the D44 tubes O.D.
I will post how my D60 project turns out after I put a few thousand miles on it. I think it will be fine.