I understand that the full Highland Kilt costume is men's clothes. Women in kilts were imagined as Cantinieres by the French and Germans in 19th Century paper soldier sets. These sets ofter included a cantiniere figure even if there was no evidence that the unit portrayed even had a cantiniere.
It might have been the attractiveness of dancers in Highland Kit. This one is "Miss Johnson" from 1880, too late to have inspired the paper soldier printers.
By World War One the lady in kilts image was popular in postcards from the British and French.
I have found one photo, possibly World War Two, of a woman in the Highland Uniform, but like dozens of Allied and German post cards from World War One, dressing up a model in male uniform was popular.