In accordance with the present invention, there is provided a method of forming an acoustic attenuation chambers within a honeycomb core. The honeycomb core have a plurality of honeycomb cells having interconnected side walls. A plurality of septum layers are spaced from one another within the honeycomb cells to define acoustic attenuation chambers between the septum layers and the side walls of the honeycomb cells. Each of the septum layers have an associated ablating wavelength and is transparent to the ablating wavelengths of the other septum layers. A laser beam having a laser wavelength is directed towards the septum layers. The laser beam is selectively absorbed by a septum layer which has an associated ablating wavelength equal to the laser wavelength to ablate apertures therethrough without ablating other septum layers.