Place your tape measure 2.5 to 3 inches down from the upper corner of the cabinet for low cabinets, and 2.5 to 3 inches down from the lower corner of the cabinet door for high cabinets. You will always be measuring on the side of the cabinet that is opposite the hinges.
Mark with a pencil where you want each hole to be, making each mark beside the measuring tape. You can even hold one of the handles or knobs against the front of the cabinet in the place where it should be to mark the proper placement of the hole by tracing around it.
Drill into the dead center of your pencil markings with a drill bit that is the exact same diameter as the screws you will be using, or a drill bit no larger than 1/64 of an inch. Place the drill at the front of the cabinet, pushing the drill bit in with minimal pressure from front to back. If you exert too much pressure, the drill bit will tear through the wood, creating a splintered hole.
Keep the bit absolutely perpendicular as you drill to avoid creating a hole that angles up or down.