Throttle body spacers are truly a waste of money unless you have a carburated engine. They will NOT improve gas mileage, or give you big HP/Torque gains. They will give you slightly more plenum volume thats about it. If you can make your own and / or are able to get it under 30 bucks go for it. Just dont be suprised if it does nothing.
Im also installing a 61mm TB, so im just trying to compliment that mod. This will all end up eventually being replaced by a HO (91-96) set up for the top end when i build my stroker...
Things needed:
1" Throttle Body Spacer (thanks oletshot)
Extra Throttle Body Linkage... from the TB to the "teeter totter thingy"... lol (Free.99 at the junkyard)
3 TB Bolts that are 1 inch longer. Size = 3/8-16 @ 3-1/2" Length.(You want socket button head cap screws that take an allen approx $4.50 for all 3)
2 TB gaskets ($4 a peice at the local parts store)
Here is a pic of everything ... ignore the bolts i didnt end up using them:

Information:
As stated above, i got the TB spacer from oletshot for a very inexpensive price .. couldnt pass it up.. Not much more explaination is needed. It has a 61 MM bore to match the TB that i also got from him (very good work).
The spacer however was all he provided, so i needed to figure out how to make it work.
I knew that when Steve (XJ-Armor) was around he sold a spacer with the bolts and the linkage all in one package which was great (i always thought his products were the bomb). So, amazingly, i did a search and was able to find one of his pages (i cant believe that there still up...just not the homepage anymore).
Here is the link:
http://www.xj-armor.com/tb_spacer.htm
That is where i got the idea for the linkage and the longer bolts.. (duh!)
So my only problem was trying to figure out how to make a longer linkage. I did a search on NAXJA, and found a thread about linkage for a TB spacer, but it was information for a 91+. I did however post in this thread asking for advice, and then was given a link to RUSTYS website. He sells a TB spacer here. I have no freaking clue how that linkage spacer in his product will work. It looks like what you would get with a spacer for the 91+ which WILL NOT work with the RENIX. I wonder if anyone has actually bought this?? I hope not!
Anyway, i was at the junkyard with a long time friend, and was telling him my plans. He without thinking said "take this linkage peice into work and have them extend it by an inch.. they should be able to do it really easily!". I thought DUH!. So i grabed the linkage and took it into work. Told the guys what i wanted and how i wanted it, and this is the result:
Each Side:


Smaller on top of larger:

And side by side:

They just used some solid rod, and welded it in where i told them to cut. You want the extension to be on that lower side (should be self explanitory). The pics above show what it looked like right after i had them do it.. I just used my grinding stone on my dremel to make it fairly smooth.
So after i had that done i went to Ace Hardware and picked up some bolts. At first i was after some of those socket head bolts like in the XJ-Armor pics, but they didnt have any that were that long, so i (not using my noggin) grabed some fully threaded hex bolts. Well to my suprise when i got home i realised they would not work! DUH Chris... the spot for the bolt is recessed into the TB.. no room for a socket wrench!!! What i needed was button head screws that were the proper length, but no one had any that were long enough! Fortunately i found a website that had what i needed. You can order them here (make sure you get 3-1/2" Length).
After you have these parts everything else should be self explanitory. Remove your old TB, and TB linkage. Clean up all gasket surfaces, and put down one gasket on the intake manifold. Set your shiny new spacer down, then put down the other gasket, and lastly your trusty TB. Use the new bolts that you got earlier, and tighten to 23ft #'s (per 1990 FSM). Now snap in the new linkage you made or had made for you, and plug everything else back in. Make sure you adjust your TPS you noob! And now enjoy!!
I hope all this helps someone!