This is mainly a Photoshop exercise.
It is easy enough to copy your ground plane,reassign material and elevate it 100mm and make it that thin.
The key to this process is establishing an alpha channel mask in Photoshop. You'll elect the areas you want to be transparent by masking them and feathering the mask to round the edge. You can learn this process by studying Photoshop masking technques.
When using the new texture in a new perforated material, ask for bump map and transparency in the alpha channel dialog for that material.
Karl? Have you got time to explain this more deeply?
Dwight Atkinson