Start with an oversized band/biker tee. I got mine from Walmart’s men section for 12$. You can also take an old one from a thrift store.
1. Make visible marks on your tee. Make two lines about 2 inches apart, centered on both shoulders. Then make lines under the armpits, where you want the “holes” to stop (I suggest marking these ones with the shirt on). Then draw another one under the collar.
2. Visualize where you’re going to cut or connect the lines with a marker if you prefer.
3. Cut neatly along the lines and get rid of the hemline of the shirt. I wanted mine to be long but you could also make it a short cropped top.
4. Stretch the sides you just cut to make the ridges less visible. Wear the shirt to see if everything looks good, make adjustments if necessary and you’re done!