I simply take a dart, or any sharp pointed object would work, I won't recommend the drill as small amount of swarf might get into the paint, and make a small hole at the top of the aerosol.
Once you have pierced the hole in the can, leave to sit for a while, I place mine in the spraybooth with the fan switched on, when all the gas has escaped, simply cut off the top with some metal shears then pour the contents into a glass jar, I leave it to sit for a while, as there is alway some gas mixed in with the paint, when it's de-gased I add the paint to small glass jar and pop on the lid, then add a label so you know whats inside.