I personally use the head of an eyeglass screwdriver, but whatever works for use. Be sure to use sanitization, like Iamcuriositycat said.
If you get the hole bored, use whatever you are using for candling and see if you see the bill. If it is pipped, it should be breathing or maybe yawning, peeping or hopefully something when it takes the first few breaths of fresh air. If not pipped, at this point you will have to strip away as much shell as you can *carefully* with your fingernails to be sure not to tear the membrane...the membrane can be stretched but you want to avoid tearing it if possible. You can even very gently pull and break some shell off away from the membrane if you are super careful.
If not pipped, try to locate the point of the bill and *very gently* use a pointy end of your tool (this is why I like the flathead end of the screwdriver) to tear just enough hole for the beak to be able to breathe. You should definitely know by now if the baby is still alive...if you touch it gently and it does nothing but sit there stuffly, it is dead. It should move, peep, yawn or click its beak.
Let me look at the rest of the thread now and my PMs and see if there is anything else.