These 'never' things often get too serious...
When I didn't have any alternative I'd used 2 green vitreous enamel 100R wire-wound resistors in parallel easily, no problem for 30 watts. All I had to do was insert a variable capacitor in series and tune it to null out the inductance, it worked fine, the resistors don't mind being run red-hot. Across the resistor you can place a small 24 V light bulb as well that glimmers rather than blinds you. Not rocket science! For big watts, in a hurry I'd even put it in a jug of water and added more water if it boils away, but you have to be desperate to resort to that.