i made a template to laser cut micro sims and was recently able to test the sim in the ipad's sim tray. there's a bit of a gap on the diagonal side, but otherwise a perfect fit. when i find time to edit the template i will post the final dwg.
http://brandonshigeta.com/blog/2010/02/10/laser-cutting-micro-sims/
http://brandonshigeta.com/blog/2010/02/10/laser-cutting-micro-sims/