You will need professional art board if you want professional results. Professional art board is available at your local comic book store, or through online retailers such as Comicartistsupplies.com or Bluelineart.com. If you are just doing this for fun, you can simply use a blank sheet of printer paper.
Read the story script fully so you have an overview of what the completed page should look like. The script details the story for the artist, breaking down the actions that occur on each page
Refer to the story script to know if you are making a comic book or comic strip. Then, determine how many panels you will need for the page. A panel is the smaller box that encompasses a snapshot of the action in the scene depicted on the page. By stringing together a series of panels, you can tell a story visually.
Use your pencil and ruler to lay out the panels. If you are creating a comic strip, the panels will simply flow from left to right, guiding the reader from beginning to end. If you are making a comic book page instead, the standard method is to employ the “Z” pattern, whereby panel one is at the top left, panel two at the top right, panel three below panel one, panel four below panel two, etc. This will guide the reader’s eye in a z-shaped path from beginning to end and aid in your ability to convey your story.
Basic comic panels are either square or rectangular in shape. For more advanced work, use the French curve to create panels with curved borders. The more experience you have, the more you will be able to experiment successfully with varying panel shapes.
Sketch the key elements of each panel inside that panel’s borders. Make sure to sketch them first, so you can make changes if so desired after looking at the overall page. If you do not think something in one panel works with the panels before or after it, simply erase the sketch and redraw it to suit your desired image.
Finalize the sketch by fully rendering them in pencil.
When you are satisfied with the penciled artwork, cover over it with ink so that it cannot be erased. Refer to books such as "The DC Comics Guide to Inking Comics" for expert details on how to ink.