If you have 24 pleats pleating to the sett and the sett is 8 inches, that is 16ft, 5 and 1/3rd yards - from one fold to the next is one repeat of the sett, in a longer length kilt. In a shorter length one some of the pleats might be 'cheaters' to get two pleats from one repeat of the sett.
You then need to make two deep pleats to go under the aprons so they fall rather than separate or remain horizontal when sitting, the two aprons and a secure edge, perhaps with a fringe, so it is not difficult to use up a couple more yards.
I wear a black kilt as part of my morris kit and have a couple of different weights and lengths. It was not difficult to use 7 or 8 yards of fabric in each one.
Anne the Pleater
I presume to dictate to no man what he shall eat or drink or wherewithal he shall be clothed."
-- The Hon. Stuart Ruaidri Erskine, The Kilt & How to Wear It, 1901.
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