I didn't cut out perfect holes, and maybe they are too small for some chickens and I will be adding a bar for them to fly up to... in other words its not finished I just slapped it in and took a picture so others can see a way to craft nesting boxes from Concrete Form Tubes. The 12 diameter tubes cost between $13 and $15, I just had mine laying around from when I built cat furniture as a hobby but my cats are old and just prefer a bale of straw to lay on so I started making Nesting boxes out of these. Mine is slapped to together but someone who takes the time can make a very attractive row of nesting boxes out of these at a fairly low price.