First, I thought I’d better see if my tank would hold water...

So far, so good.

Time to start drilling holes. First I determined the size of the hole needed for my heating element. It’ll go near the floor of the tank, next to the pump. Then I marked the hole. The outside line is the final diameter; the inside line is where I’ll drill the holes that will be connected to make one big hole...

A little de-burring and we’re good to go.