Kilt making is a bit Zen - the pattern is there in the fabric, it is just a matter of being able to see it.

Kilts are usually cut so that the selvage is the lower edge of the garment, which is contrary to the usual way the fabric is used.

The exception to this is corduroy, pinstripe and anything else which should be used vertically, when it is a case of cutting strips and joining sections of pleats together.

With a patterned fabric you usually work with the repeat of the pattern, though some interesting things happen if you don't.

With a plain fabric I usually just make the longest length of kilting cloth possible (within reason) and work out the number and depth of pleats which will just fit into it.

All you need to start is the fabric, a tape measure and a calculator or slide rule and the basic idea of the two fronts, the back which is a little more than half the circumference made up of pleats, plus there can be either one or two double size pleats at the edge of the aprons. Small amounts of shaping to flare the aprons might be done, depending on the style of kilt you want.

There are some good instructions on where to put pleats and what effect to aim for on the 'net, if you do a search.