I have a thing for Scottish men in kilts. I could stare at their legs all day! Uh, getting back on topic, I made this mesh by fiddling around (a lot) with a female body mesh. I think it came out okay--for some reason, the hands don't quite line up with the ends of the arms, but you only notice if you look really closely.
New: Kilts with Sporrans! Go Here
Click on the image to download it. You will need to unzip the files and place them in: C:\Program Files\Maxis\The Sims\Gamedata\Skins