Making a seive
I beleive what everyone is referring to by "drilling the airbox" is to drill holes in the container for your air filter. The KEY is to drill on the side of the filter opposite the engine. If you drill holes between the air filter and the intake mannifold you will be bypassing the filter and all that dust and crap will end up in your engine instead of the filter. The object behind the holes is that it allows more air in to the filter unrestricted, therefore the more or large the holes the more airflow. Think'n Swiss Cheese right about now aren't you?!! The only dark side to this is it also sucks in HOT air from the engine compartment. There are also threads here about "RamAir Induction" and "ColdAir Induction" that forces colder outside air into the engine (I am working the RamAir out for my rig soon also). So before drilling check out some of the other options too>
Mark