Drilling from the bottom is a lot easier. Lay it on it's side. I used a triangle file to square the holes in the one I put in my Yard Dog.

"It's just a phase. He'll grow out of it." Mama, 1964

1956 Chevy 1/2-ton 3100
1953 Chevy 6100 "The Yard dog"
1954 GMC Suburban Now with a new proud owner.