I found the link, it will probably not add any important info on the subject but this is how some of these AC dummy loads are made.
Someone on this forum must have made their own power resistors with kanthal, alkrothal or nikrithal wire.
Well, here's the link, if you don't understand use http://babelfish.altavista.com/ as translation tool

http://www.koowa.com/teikouki/huka/kouryu.html