The wheels are Southern Motorcycle Works... $2,000 for front, rear, rotors, and pulley. The purpose of the build was to do a wide rear tire (from 130mm to 180mm) on a budget. Wide tire kits for softails aren't needed and are expensive. A bit of know-how and ingenuity can go a long way.
But....of course the budget was blown away. The front end got a new triple tree +5 degree rake and hidden fork stems, +2" overstock length fork tubes, and those little stripes just below the triple tree are wraparound LED turn signals. And of course...black powdercoating!:)

