Being in California, you very better much check your state regs. When I was there for a few years a long time ago the cops were pulling people over for having headlights too low on lowered cars (and, apocryphally, started the hydraulics-on-low-riders craze, where they'd pop the cars up whenever they were passing a cop...)
I've seen a couple 914s that had rectangular headlights melded into the recesses when you remove the headlights and doors, but that's gonna take some madz fabz skillz.
In the end, no one sees your popped-up lights during the day, and probably won't see them at night, either. So why bother? Just set up your fogs to come on with the parking lights (or put them on a separate circuit) and be done with it.
https://members.rennlist.com/demick/fogrewire.html