Illustration shows front and higher neckline in one, with pleats and waistline.

1) Using the dress front foundation to waistline only, as a guide, mark position for the first pleat from front dart to waistline.
Slash and close up front dart to spread for the first pleat as shown in diagram 2.
2) Mark position for the second pleat about 2” from first pleat. For higher neckline . . .