I use various methods depending on application to create roll and pleats (aka tuck and roll ). I find this works best: Layout material draw lines 3/4" greater than pleat size ( 2" pleat mark 2 3/4 , 3" pleat mark 3 3/4 etc. ) glue material onto sew foam usually 3/8". Sew all the lines thru the material and foam then fold on the line and sew at 3/8" from folded edge. Some tricks: glue material to 1/8" foam and lay on top of 3/8" foam without glue. This allows pleat to puff up; Draw and sew lines with material stretch(selvage to selvage) This way when pleat is pulled side to side it doesn't stretch thereby eliminating it to flatten out.
I sometimes do the old school cotton stuffed pleats.Very time consuming. https://www.youtube.com/watch?v=TXb47bz8LWM
Recently did some with the leather glued to foam, cut into strips, then sewn back together.First time I've done it this way but it worked well and was a lot quicker.