all preference and how your gonna mount it. If your going to build one for aesthetics and just attach it useing the 8 stock bolt holes 2x6 works fine. If you want to tie into the frame rails with angle iron as well 4" is the perfect height for it. Not to say it cant be done that way with 2x6 but 2x4 is easier.
a real nice 2x6 aesthetic bumper: