I think I have covered the basic construction.

I have assumed that the fabric has a good selvage so the lower edge does not require finishing.

If the fabric is 54 or 60 inches wide then you can make two 24 inch long kilts and still have enough fabric left from the strip in the middle to make the waist bindings and the belt loops.

I sew the belt loops over the top of the binding so if one were to become worn or damaged it would be easy to change it without removing anything vital to the kilt. I did put them under the binding on my first kilts and then realised that was not sensible when I needed to move one when I lost some weight and the apron could not be pulled further round because a belt loop was in the way.

Anyone have comments or questions?