1.375 outer diameter and .058 inner I believe?
the id is obviously the same as the OD of the shim plus a couple thou for clearance. use 1.375 tube with .058 walls.
shim should be like 1.257 od or near that. dont go over 1.278 or so or it wont fit in your bars. you can use some plain .058 1-1/4 tubing as a shim but itll be a little looser.
Make the taper part around 4 inches long with at least an inch or inch and a half of your bars inserted. weld around the outside.
Your done.
Oh and shim length should be like 1/8" or more than however far you fork tube sticks out of your headtube.