Cohorts: Gestalts and use elite stat array<br/>Followers: PC class levels or NPC class levels double amount for combat able (so 1st level follower can be 1st level ranger or 2th level warrior). Non-combatants use NPC classes only. Use common stat array for the followers.<br/>Gear: Check later<br/><br/>Anycase even if martial/combatant followers have craft ranks they cannot contribute for your income, only 'non-combatants' provide for income.