The present disclosure relates to methods for manufacturing porous mesh plates for use in ultrasonic mesh nebulizers, and the porous mesh plates manufactured by those methods. Cone-shaped dimples are first drilled in a substrate (e.g. a plate), but do not penetrate the bottom of the substrate. Next, the substrate (e.g. a plate) is subject to an electrochemical process to remove a layer of material from the surface of the substrate. Enough material is removed to allow the dimples to penetrate the substrate, thereby creating holes in the substrate. The size of the holes can be controlled by the conditions of the electrochemical process.