Marlivin, hello and welcome from Houston, TX! I get to wear a great kilt maybe once or twice a year, and each time I have to refresh my memory on which line to begin pleating. There are a number of sites as the one above, that can give excellent instruction on hand-pleating; so, I'll leave it there, with the exception that I prefer to pleat while the kilt is spread on the top of my bed. It's easier on my back that way.