Rinse out the soda bottle and drill holes with a small drill bit. We kind of eye-balled it and went in rows along the top. There is no need to drill holes where the bottle will be set against the ground, and too many holes would decrease water pressure.
Make sure your bottle opening is dry. Use a piece of duct tape to attach the bottle to your garden hose.
Add a bit of water to give it some weight so that it doesn’t flip over when you turn up the hose.
Place sprinkler on the ground and crank up the hose!