There is not a formula for H pipe construction. Typically on all h pipes the "crossover" is smaller diameter than the exhaust tubing. The opening size and tubing size will not affect the functionality of the h pipe, so long as there is a hole. Obviously a small(1/8",1/2"etc) is not useful but 1" or larger will be fine.
The object of a h is not like an x, the h is just designed to balance the exhaust pulses, while an x aids in scavenging and increased velocity. The h will slightly help in scavenging but not like an x. The diagram you posted will work fine.