Article: Use the flute calculator, which also calculates the space between the edge of each hole and the open end of the flute. It gives the measurements based on each holes distance from the embouchure. So, mark where each hole should be to make sure that they will fit on your pole. Once, all your measurements seem correct and everything seems to fit on the bamboo, then you're ready to drill. You need to test it to make sure you get a familiar, mellow, "flute-like" tone. If you need to make adjustments, sand the outside edge of the embouchure with a sanding file at a downward slant, but only do this if you think it needs adjustment. If it sounds good to you, it's better to play it safe and not make any adjustments. Make sure that they are in the right place respective to the blowhole. The Flutomat calculator gives the space between each hold from the end of one hole to the end of the next hole. So, it doesn't give you the hole's center. You'll need to make your hole one radius up -- half the diameter-- of the hole. This is where the center of the hole will be and where you'll drill. Then, drill in the same manner that you drilled the blowhole. Make sure your holes are marked in a straight line. Drill in successively larger bits, which means start with the smaller bits to make a starter hole. Then, slowly increase to the larger bits to get to the size drill bit to make the appropriate size. Some parts of the bamboo and thinner than other such as where a branch was growing. So, be mindful of this when you're drilling. If you have to drill a hole over a node, this area will be thicker than other areas. Take your time and drill slowly. With your rotary tool, sand the edges of the hole so that they are smooth. If you are scared of making a mistakes or sanding too much, use the sanding file. They're also great for smaller holes. Once you've cleaned up the drill holes, you're ready to play.

What is a summary?
Measure the length between the finger holes. Blow into the embouchure. Recheck your finger hole markings. Clean up the insides of the holes.