My mocker Utilikilt has 22 pleats, each about 3 inches deep, I'd estimate (no ruler handy). Someone once told me that she had read that it has to have at least 24 pleats to be a men's kilt, otherwise it's a skirt. I've never seen that, but I really don't care since nobody seems to think I'm cross-dressing. But yes, I suspect waist size and the amount of fabric make a difference. Although, you can make up for either of these things by adjusting the depth of the pleat if you want to have a certain number of pleats.