An abrasive plate having an abrasive surface for performing abrading applications is provided. The plate includes a base member having a substantially smooth surface with a plurality of holes formed therethrough. A plurality of pairs of spaced apart slots radiate outwardly from each of the holes to define tab members. The tab members may be selectively raised or deformed to protrude from the smooth surface to collectively form an abrasive surface. The number of tabs raised may be selected to control the coarseness of the surface.