Mercedes 123 pleats merc flutes (oem style) can be done 2 ways...
sew the pleat lines straight onto leather/vinyl with calico on the back, mark a line up the centre of each pleat on the calico, move the face material out the way and run a fold on the calico down the centre and machine 4,5,6,7,8 etc mm out of the calico...this will give the pocket then stuff with a square edged firm stuffing.
or mark the calico and sew directly to the sew lines, rather than folding and sewing the calico.
the ends of the leather need to be pleated to get the leather to the size of the base material as you have say 40cm width in the calico but the leather on top made into a pocket is 50cm, is is done in a Z pattern.