The Smyth Ute kit does not specifically address the side marker lights. Pre-2006 models can re-use the elongated oval side markers because their contour is close to the curve near the end of the Ute quarter panel; later Beetles switched to curved parallelogram-shaped lights that are more difficult to incorporate into the fiberglass shell.
For pre-2006 models, the side marker mounts can be harvested when cutting off the fender edge.
Trim the edge surrounding the mount and grind down the rubber so that the lip is as thin as possible (about 1/8″).
Using a template, cut out an oval shape in the fiberglass shell to accept the marker mount. Trim back the edges so that the combined thickness of the mount and fiberglass matches the body contour as much as possible.
The contour of the market mount and the fiberglass is a fairly good match about 10 inches up from the bottom (very close to the height of the front markers).
Once the final position is set, clamp the mount in place and apply fiberglass resin along the edges, allowing the resin to flow down into the seam with the body shell.
When the resin is dry, turn the quarter panel over and apply fiberglass cloth and more resin to secure the mount.