There are several different ways to make KClO4, so one generally uses whatever is available to work with. Safety, and one's experience level in chemistry are other important factors in determining how to proceed. Commercially made perchloric acid is common in the labs that I have worked in. As a chemist of many years experience, I have no problem working with HClO4, I have for years. Amatuers should not attempt it. Having no idea what skill level I am addressing here, I merely pointed out the obvious, that the simple acid/base neutralization works very well. Your safety recommendations are well advised and should be used in all cases.
Since United Nuclear sells KClO4 again, ($26.00 a pound) making it would be a waste of time here in the U.S.