1- Make a template out of ~3/16" steel. This template will have two 1/8" holes the distance apart of your spoke holes. The third hole is a 1/4" hole exactly halfwaly between, but, offset the same amount as the offset on your rims (if applicable). Insert 2 roll/spring pins into 1/8" holes about 1/4"" through far side
2 - If not using a Cordless drill - Trace the inside of your rim onto a large hunk of wood. Make sure the distance accross when cut will be at minimum the width of your table on your drill press.
3 - tape over your Valve hole! both sides, or you will forget where it is... and drill it out...
4- Using your template, drill 1/4" holes around the perimeter of the rim as shown;
5 - It should look like this when done;
6 - then using a 1-1/2" hole saw, drill out rim using pilot holes already created, starting beside valve hole, less chance of mistakes. DO NOT drill seam of rim!
7 - You can pre-drill the wooden block for somewhere for the blanks to go (and less chance of scratching) if you want. Or just drill, index, repeat. watching out for seam and valve hole.
8 - Finished Vicious Cycles Gracefull fat Sheba w/ holes
9 - Insert rim onto applicable Fat Bike