I know I saw something on ghillies elsewhere but could find this more easily.

For a DIY ghillie, the point really is a peice of leather and a lace. The style is truly ancient and cross cultural. This makes a scandinavian style... http://www.instructables.com/id/Viking_shoes/

Soles and extra hole patterns would then be up to you to work out. Soles are fairly straightforward if desired. Given the lack of upper structure, you could attach soles with pegs (more traditional east US) or lacing (more modern). I can't truly speak to ancient scot techniques because I haven't researched them, but they seem to hold with the more general techniques based on a discussion I had with a guy over there a couple years ago...

You can look at dress oxfords for a hole pattern if that is important to you. My ghillies match oxfords so much it is scary.

Leif