A quick, easy method for centering the drain behind the back of a cabinet is to take a length of masking tape, as shown in the top drawing below, and twist it so that the sticky side faces out in the middle. Stick it to the wall over the drainpipe. Push a rare-earth magnet into the center of the tape as shown. Next, move the cabinet into its position, and place another rare-earth magnet on the inside of the cabinet’s back panel. Move it around until it is drawn to the other magnet. Now you can trace around the magnet to know where to center the drain-line hole in the back of the cabinet.
Geoffrey Montagu, Lawrenceville, NJ
Edited and Illustrated by Charles Miller
From Fine Homebuilding #222
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Nice tip, I'll use it next time, assuming I remember to bring magnets...