The basic construction of a PVC flute is simple. Six holes provide the western seven-note scale; one blown hole initiates the sound. Insert a block to the correct depth at the blown end and you have a flute. The steps can be performed in any order, but I tend to drill the embouchure first since is the most important hole to have a clean cut. It also tends to be the largest hole and most difficult hole to drill. To start the flute, I use a hacksaw to cut the pipe to length and sand the ends on the disc sander for smooth finish. It is easiest to lay out the holes with a pencil and then follow up with an awl to make an indent for more accurate drilling. Now that I have made a few flutes, I often use another flute Iíve made to mark the positions of the holes: for a first flute you will have use a ruler to measure from the open (not the embouchure) end for each hole individually.