The aprons are widened out from the waist measurement to allow the kilt to cover the body smoothly over the hipbones, and then they widen towards the lower edge to avoid the appearance or illusion of narrowing - I am pretty sure that there are quite a few images and descriptions of tapering of aprons already on the forum.
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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