Create a basic idea and theme for the strip. This mainly involves creating the main characters, the setting for the strip and the types of jokes the strip will tell.
Develop your story and characters by writing a synopsis of the strip. Remember that one-shot strips should tell the story and joke within a span of one to four panels (six to nine for weekend strips). A series should be broken into pieces that tell parts of the story in the same format. Meanwhile, draw several pictures of your characters to get a feel for exactly how you want them to look and get used to drawing them.
Sketch out your strip panel by panel to lay out the story. Three to 5 inches is a standard size for each panel; a ruler can help you with the appropriate size. For now, you only need a rough sketch of the strip without much detail. At the same time, write out the lines and text for the strip off to the side.
Draw out the strip in detail, placing the characters in first and then add the surrounding scenery. Draw it in blue pencil first for a stencil and then trace over the blue lines in ink. Blue pencil won't show in black and white copying, so you won't need to erase it. Add the dialogue bubbles for the characters and text boxes as needed. If the strip is in color, make a copy and add color to it.
Sign your name to the strip and date it in the corners of the strip. Add the name of the strip directly below the panels.