Transfer Case Drop, Shims, or Both?

I'm about to put 3" of lift on my 2001 XJ. I've had a small budget lift on for a while and want to do this new one right. Been wondering about Rusty's 3 degree shims and transfer case drop, would both be too much with only 3"?

Install it and see how it drives,what T-case do you have?

Its a Command Trac NP231. Just read up on this stuff a lot. I think I'm just gonna go with neither and see what happens. Both the shims and T-case drop sound like bad ideas. I guess I'll let my U-joints wear out and deal with it then.