Abstract: A method for forming a plurality of precision holes in a substrate by drilling, including affixing a sacrificial cover layer to a surface of the substrate, positioning a laser beam in a predetermined location relative to the substrate and corresponding to a desired location of one of the plurality of precision holes, forming a through hole in the sacrificial cover layer by repeatedly pulsing a laser beam at the predetermined location, and pulsing the laser beam into the through hole formed in the sacrificial cover layer. A work piece having precision holes including a substrate having the precision holes formed therein, wherein a longitudinal axis of each precision hole extends in a thickness direction of the substrate, and a sacrificial cover layer detachably affixed to a surface of the substrate, such that the sacrificial cover layer reduces irregularities of the precision holes.