1. Put on the jeans & mark the places you want the holes to be with chalk. 2. Cut horizontal slits on the spots of the holes. 3. Start pulling on the white horizontal threads/Use a needle to loosen them up. 4. Removing some of the horizontal threads. 5. Pick and pull out all the blue vertical threads.
6. Done! The holes will look more natural after your jeans have a wash.
(image & sourse: love-aesthetics)