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 TrekkieGrrrl - what kind of pleats do you mean?   Fugazi1965's advice on flat box and knife pleats earlier in the thread helped me a lot in terms of figuring out how to make them.  i haven't actually tried using them yet.  i've never tried to make accordion, wrinkled, or projecting pleats, though my gathering experiment came out pretty well. do you have any examples?

Pleats or folds, I'd make them the same way, here's what I mean (shown in Hexagon but the principle should work in all programs)

Note that I'd usually build this around a mannequin, this is just a 10-minute model to show what I mean :)

First: Make a circle (line) and extrude that twice.

Select every second point and scale them inwards, making a star shape:

 Extrude the "star" further to desired length:

Smooth and make the waistband by scaling and beveling. 

The resulting mesh when exported:

 

For sharper pleats like harmonica folds I'd use a circle with more than 20 points as my starter and use another sort of subdivision that keeps the creases a little sharper. But this makes nice folds that tends to drape well in Poser.

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  Using Poser since 2002. Currently at Version 11.1 - Win 10.