Fresh bullet holes leave a bare metal look, so on MG hits on sheet metal as sponson boxes, bussle boxes etc, I like to use a small drill or Dremmel On larger hits like front plate, mantlet etc, a Dremmel with a burr about the size of the "incomming" round maked a nice, peneration or glancing blow. When a tank is hit and riccochets off, the AP round will gouge out a piece and leave a bare metal slice, and will peel off a bit of paint around the edge. Tigers are often seen with deep dents or gouges on the heavy armor where an AP round has hit. MG hits will do the same, espcecially on sheet metal and the paint around the immediate area of the hole will be chipped off. Dremmel or drill the hole and spot it with "steel" paint. A couple photos of how I did a couple Pz IV and tigers based on my own experience . Pershings often had a few small arms holes in the sides of the sponsons. On flat surfaces like Pershing sponson boxes and German bussle boxes as on Pz III, you can drill straight in, but on sloped metal as on Tiger fenders etc, remember the angle of the striking round and drill accordingly, not straight 90 degrees into the fender. Don't paint the fresh gouge if you want it to look combat accurate....paint the gouge steel or silver ....and if the round had hit the mantlet, it may have glanced off the cupola also, so, might want to put a hit there. Look at the angle of the armor and where the round may have gone after glancing off. If the mg hit a water or oil can....put a hole in it and show the leak-dripping. Bacjpacks and canvas gear also get torn to HE double hockey stix.