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For handguns I have had good luck with 1/4" stainless steel (type 304). I suspend mine with a strip of rubber conveyor belt. The stainless is hard enough to "ring" when hit. Holds up well to 44 Mag @ 50 yds.
Check with metal fab shops, especially those who work for the food processing or pressure vessel industry. They probably have pieces of drop (scrap) you can pick up cheap.
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