Just finished making the first kilt, for someone else , and size does matter! ( in the time it takes, to make a kilt)
This is a PV contemporary (machine sewn pleats, "integral" pockets, velcro closure & belt loops all around) box pleated kilt, for a four year old. Made to traditional measurements and I left in 3 inches of hem, for growth. Took about 8 hours, start to finish.
the pleats:


the front:


the inside: