I built my car in 1997 and there was no spacer. It must be a relatively new part. I recognized the need for one so I made one. Then I made another and then another. Used nylon block, aluminum block, aluminum tubing, and finally, tried those stupid rubber stoppers which I think were intended for the hood. The larger of the two sizes worked well and seem to slightly cut down on the vibration to the mirror. You can just see them in this photo. By the way I switched to a trick wide view mirror which works great and also use an upper mirror with my soft top.
The spacer goes under the fiber glass body at the cowl area, between the body and the 3/4" upper dash hoop. They secure the body the correct distance above the dash hoop.
I didn't like the idea of drilling/screwing into the 3/4" tube at an angle, so I bent a 3" wide piece of steel into a capital "J" sort of shape. The curve of the J (actually two sharpe bends) wrap under the 3/4" tube and the upper cross bar of the J (more like an upside L at that point) receives the mirror screws.
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