https://vintagesimstress.tumblr.com/post/620555994688258048/iiib-method-ii-the-sneaky-way

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I know we already meshed the skirt once, but in order to see the second method in action, we have to take a couple of steps back. Let’s start from the same point as the last time: from the ‘stiff cone’ step.

Let’s go to the front view (num 1) and, with the x-ray turned on, select (b) the whole lowest line of vertices – the ones reaching to the floor. Now, revert the selection (ctrl + i) and hide (h) all the selected vertices. That will leave you with only the lowest line visible. (You will still be able to see your whole mesh if you go to the Object Mode though (tab)).

Go to the top view (num 7).

Now, select any two vertices which could be connected by a straight line going through the middle point. Turn on proportional editing (o or alt + o) and change the 'proportional editing falloff’ to random.

And now… We’re back to making that icing on the donut. Press s to scale all your vertices. Move your mouse and scroll the mouse wheel to adjust the deformation. Don’t overdo it! We want to make some folds, not crazy spikes. Here’s what I got:

Go to object mode (tab) to check how it looks. As you can see, your skirt got smooth folds, going down all the way from the belt area. Magic!

Adjust manually any vertices which you find too spiky (or not spiky enough) – just first turn off proportional editing. I think I’ll go with this:

Now we need to give the skirt the desired shape and at the same time smooth out the spikes.

Unhide the hidden vertices (alt + h), go to the front view (num 1) and select the top and the bottom line of your skirt’s vertices.

Press W and choose 'Subdivide Smooth’ from the dropdown menu.

As you can see, a bunch of new vertices appeared on your mesh, smoothing out your folds. If you want to smooth them out even further, you can repeat the same steps: select the two lowest lines of vertices, press W, subdivide smooth. This for sure will help your mesh look smoother. However, keep in mind that more vertices mean also a higher polycount and more problems with weight painting. If this is one of your first meshing attempts, better subdivide the skirt only once. Don’t get too ambitious on your first try :).