In my previous message, I said

(remember that, unless you're pleating to the stripe, you _must_ have an odd number of pleats).
Oops, I lied. While it _is_ true that most kilts pleated to the sett have a center back pleat and, therefore, an odd number of pleats, you _can_ pleat a kilt to the sett with an even # of pleats and no center back pleat.

Here's one done that way (no center back pleat and, therefore, an even # of pleats):

Barb