I used a push-pin (thumbtack) to make 24 holes in my best one. I've tried making some with 36 holes (used fuel faster), but based on other boards and forums I've read, a push pin and 24 holes is ideal. But make many, as I found no two burn alike. Some are hotter, some burn more efficient. For me fuel consumption and boiling times were what I was after. This way I can try to cook two meals a day on 2 oz of fuel.

But real world testing may show different.