Following up on Brock's advice - use Elmer's or some other white glue that dries clear to glue the acetate. Thin the glue with water first.
For the lenses, I use developed photo negative film. The lightest brown film is about right.
The smallest two punches of the typical leather punch work well for 90 - 120mm. For 75mm, I use the metal closure end of an old paint brush as my punch. Cut off or pull out all the hair. Cut the brush handle down except for about 1/2th inch above the metal end.
All the best,
Dan