Select the concept. The concept will determine the seriousness or playfulness of the comic book panel. For example, a gripping plot element such as a ticking bomb can be shown in a panel broken down into three segments. Each segment can focus tighter and tighter on the clock.
Use pencils first. Pencils allow you to get shading and shapes just right. Pen and ink make the panel permanent.
Draw the panel borders first. The panel borders will establish the boundaries of the story. Some panels might consist of only one frame. Other panels may be made up of three segmented frames shaped as squares. Still others might be rectangular.
Don't be boxed in. A typical comic book panel may have varying square or rectangular formats, but if you want to create triangular panels, let your artistic side flow.
Add sketches and story. Fill in each panel sequence. Make changes as needed.
Ink the final pages when you're satisfied with your work. You can add color to the panel or leave the panel in black and white.