Yes, been making it for many years. Put most thru pivots but do spray/streamer apply some on. Advantages. Cheaper than 32%. NO burn when applied to crop. Easyer on equipment that 32%. Disadvantages, only can make up to 21%N and less dense. So only about 2# per gal. vs. 3.5# per gal.for 32%. Takes time to make as adding urea to water drops the temp, then you need to warm it up by leting the sun/air warm it up before adding more urea. Warm days one batch per day cooler days it takes two days.