I’m in need of a larger boiler and the logical choice was to make one from a commercial 15.5 gallon Stainless Steel keg. Here’s the way I did it. First: Cut the top opening and smooth the edges. Press in the ball valve in the top to bleed off the pressure (I also drilled a hole in the top to make sure). Mark a circle where you want to cut the top opening. Mine is 10” in diameter, but 12” seems to be common. I used an electric angle grinder with a metal cutoff wheel and it worked really well. I used up one wheel and part of another. Here is a shot half way around. Use a small drum sander attached to an electric drill to smooth the edges down. I also hand-sanded to make a nice rounded edge.