The holes are not in the same spot, and the shape of the wheel arch is more square on the 4runner to the tacoma which is more rounded, there are a few pictures out there with limited flares on a taco swap but in my opinion, they don't flow right with the body line. The tacoma was available with the painted wider flares that match the width of limited flares very close or bushwacker makes an aftermarket flare available in just a front set that you can pick your width. The only issue then is the little piece at the rear of the flare that leads into the cladding, its only about an inch or so, not huge deal if you decide not to go with, I am working on modifying the taco flares and grafting the bit of cladding I cut off a broke set of limited flares to keep the design flowing. I only know this because I have been digging into the same thing for a couple of months now trying to decide the route I am going to take. Hope this helps, sorry I don't have any pics right now.
