I built the wooden collar myself. It allowed me to run a gas line and a line for my temp controller in the back. Then I drilled 3 holes in the face of the collar to accomodate my taps. I secured it with silicone caulk and mounted the door back on top of the collar. This way, if I ever move to something larger, it's about a 30 min job to turn this back into a chest freezer again.
I used 2x6 boards for the collar so I added 6 inches of height to the inside of my freezer. It makes all the difference in the world when you're running beverage and gas lines back and forth.
If you're set on drilling into the freezer itself, best advice I can give is to look for your brand and model on the back of the freezer and take to the Internet to see if you can find a schematic drawing of your box. That should give you an idea of places to avoid.
Most of all, be CAREFUL. Most freezers have their coolant lines wrapped around the box. Hit one of those and you've just made your wife an economy size planter.