Measure the distance from the end of the sink base to the center; standard sink bases are 36 inches wide, so draw a center line down the the rear of the base 18 inches from the end.
Measure along the wall to find the distance from the floor to center of the drain pipe and from the floor to the center of each of the two water supply lines.
Mark the floor-to-drain distance on the center line at the rear of the sink base. Mark the floor-to-supply line distance on each side of the center line; the two marks should be equidistant from the drain mark.
Screw the hole saw onto the power drill. Press the saw against the drain hole mark on the sink base. Squeeze the drill trigger gently with one hand while holding the saw against the cabinet rear with the other. Press against the cabinet until the saw cuts through the rear of the sink base. Repeat at the supply holes.
Slide the base onto the pipes to make sure the holes are aligned. Cut more cabinet away if the holes are off.