The easiest way is to allocate a matrix of missing values and then fill in the nonmissing values by using subscripts. Suppose your data look like this:
N = 4; /** number of rows after including missing values **/
MissingIdx = {2, 3}; /** indices of rows that contain missing **/
x = {1,2}; /** data values **/
The hard part is that you need to know the indices of the NONmissing observations, which you can find by using the SETDIF function. The function is explained at
http://support.sas.com/documentation/cdl/en/imlug/59656/HTML/default/langref_sect241.htm
NMidx = setdif(1:N, MissingIdx); /** find the indices for nonmissing values **/
newX = repeat(., N); /** create answer vector with all missings **/
newX[NMidx] = x; /** assign nonmissing values in the specified locations **/
print newX;