I usually do three steps, increasing in size by 1/8" outside diameter each time. For a 32" primary length, I make the first tube 16" long, the second tube 8", and the third tube 8". I really like making stepped headers, because when you go to the next tube size, you can slide it over the first tube by an inch or so. Makes welding easier, and they also sort of support themselves prior to welding. If you have a slip-on collector, you can almost do the whole side by just tack welding the first tube to the flange, then slipping the second and third tubes in place over the previous tube, then the collector over the last tube. Tack them all in place, remove the header and then finish weld. Much easier than butt welding all the pipes...