the turn down tips are held on by 2 rivets. Grind those off and the tips pull out. they can be stubborn. just use alot of wd40. then I gutted the tips. make sure to leave the holes to rivet them back on. after there gutted just slide them back in and screw or rivet them to sacure them.
That's what I did last month and turned the tips out instead of down see the post below. Sorry bout the pic's I used the cell phone the second we finished. It sounds alot better but I'm thinking about one 7/16th hole through the first baffle in the muffler for just a touch more growl. The friend that helped me did his 98. It has the nice looking tips with three holes and he just drilled through the two that were closed it sounds real good. Our other friend did the complete torquemaster conversion with the torque monster and we can't tell the difference in sound mine being a little quieter than theirs.