Thanks for all the great replies.

I notice one of the common answers for most comfortable kilt was "Sport Kilt". I have two, and I agree -- they are very comfortable.

My question, then, is can the particular features that make a Sport Kilt comfortable be incorporated into a better made kilt? Just what are those features?

Or is it that Sport Kilts are comfortable precisely because they are basic and (relatively) cheap kilts? Do the precautions one takes with more valued kilts often contribute to the discomfort?

KP