I have used a variety of fabrics for kilts, making them in traditional knife pleats to start with and progressing to Kinguisse style, and then reversing the pleat direction - so something which is probably distinctly my own but never the less very traditional.

A light soft denim might do, but a kilt looks best in a fabric which has some drape, that is it will distort, so it lays flat when pulled diagonally rather than wrinkle. That will give you a good swish and also allow the pleats to lie flat over the curves of the body.

I do not sew the fell, but I do press it in when necessary.

I find that fabrics with a smooth fairly hard surface make pleats which move most freely. I suspect that a needle corduroy might be OK, but anything with a higher nap might not move well, but tend to cling together.

I tend to look for fabrics which are the same warp and weft - (so denim would not qualify there), quite dense, smooth surfaced with drape and some slither - there is probably a more technical term for it but slither is descriptive. It can be a nuisance if trying to machine sew it, but once made up it gives a great feel of opulance as it moves around you.

I started off making fairly small pleats of 5 inches, and have now done an 8 yard kilt with 9 inch pleats - in a jet black lightly peached heavy cotton fabric. I was doubtful about the peaching, but with that as the inside it feels great and moves well.

Some fabrics with a man made fibre content have a slightly fuzzy surface which clings to itself, but they can be improved for kilting with a careful ironing - you need to smooth the surface without making it over polished, so a good iron which controls its temperature quite closely is essential, and you might need to go over it lightly two or three times rather than try to get the effect in one go. If you are doubtful about this just make the kilt up with the fabric as it is, better a bit less swish than a ruined piece of fabric.

Although I am used to making a lot of my own clothes, I have found that making kilts is very satisfying as they seem to be rather more than the sum of their parts, and can thoroughly recommend it.