Before beginning, decide on the size of your project. Professional comic art paper comes with a drawing area of 9 by 13 and 3/4 inches. However, standard size 8 1/2-by-11 inch printer paper or notebook paper can still be used if the project is just for fun.
Once you've determined the size and type of paper to use, and have acquired the paper, you must decide how many panels to place on the page. If you're working from a pre-existing script, it should tell you how many panels to draw. If not, as few panels as one or as many as nine can be employed to effectively relate your message to the reader.
Draw a rough thumbnail sketch on a separate piece of paper. The term thumbnail is used because the sketch need be no larger than the nail on your thumb. This sketch will be a map of sorts, letting you know what should go where in your final drawing.
Lay out the panels on your full-size paper in pencil, per your thumbnail sketch. Feel free to use a ruler here to ensure straight panel edges. Using pencil in the early stages allows you to correct mistakes before finalizing the images in ink.
Using a pencil, draw in the characters, items and backgrounds for each panel. It's not necessary to draw overly detailed backgrounds---or even to draw them at all---if they're not key to the story. Always focus on the main visual ingredient of the panel.
Carefully go over all your pencil lines with ink once you've corrected any errors and erased any stray marks.
Place the word balloons or caption boxes on the page in their appropriate place as dictated by the story. Make sure to wait for the ink to dry before performing this step, as smudging may result. Feel free to use the ruler and/or french curve for this step.
Write in your dialogue and captions accordingly.
Draw over the penciled balloons, boxes, dialogue and captions in ink.
Use your colored pens or pencils to bring color to the page. This stage is completely optional, as many comics are black and white.