AS others have said before... A hot knife is the only way to open the taillights cleanly unless your a master with a dremel tool...
The taillights already posses LED's but if your looking to add accent lighting your best bet is to start about a 1/2" from the lens and go slow.
I would look over the lens carefully everywhere you intend to cut!
Make sure the taillights will be able to come apart before you cut by looking through the lens and examining the back side. Secondly, I would draw your cut line before cutting.
Remember your power lines will have to go through the back of the housing so make plans for that and know where you intend to tap for power...
These are just a few helpful tips before trying this... I wouldnt mind putting a DIY if I could find a cheap broken taillight somewhere or that someone would be willing to give me for a tutorial...