^^^Good question, there. I'm no expert, but if you want to drill returns in the side of the overflow, you'll want to make sure the overflow has all the holes you'll also need for the drains AND the return coming back up in the overflow and out into the tank - presumably for the cleaner look you want? I'm guessing there's already holes in the overflow for the returns to come through, then over into the tank?
As others have said, acrylic is not hard to drill at all - just take your time. Another consideration is since the overflow is outside of the tank, you'll need to consider how the bulkheads (for the say, locline) will be attached to. Typically if the overflow was inside the tank you would use a bulkhead to the overflow side. In your case, the return will need to go through both the overflow side AND tank based on what I see in the picture.
As others have said, acrylic is not hard to drill at all - just take your time. Another consideration is since the overflow is outside of the tank, you'll need to consider how the bulkheads (for the say, locline) will be attached to. Typically if the overflow was inside the tank you would use a bulkhead to the overflow side. In your case, the return will need to go through both the overflow side AND tank based on what I see in the picture.