Slip on your jeans. Use chalk to roughly mark the area you want to distress. For a rather impressive hole in the knee area, it's best to start cutting two inches above the knee and two inches below.

Don't forget the seams! Sand them as little or as much as you'd like. Wash and hang dry. For Heavy Distressing... Lay the jeans on a flat surface. Use the rotary tool to graze the wear spots. Repeat ...