What do you do when you can't turn the key in the ignition?

If the steering wheel is locked up against the steering lock, it will make it impossible or difficult to turn the key. If you wiggle the wheel and it still does not turn, then, try a different key. If none are available, have a new key cut from the key code and see if a new key will work. Additionally, sometimes the shift lever may not be secure in park or neutral - check that. And, some vehicles require brake pedal input to turn the key, ensure the brake light switch is working properly. Only after all those steps would I think anything invasive like drilling should occur.