Programs shown: Adobe Photoshop 7.0, Macromedia FlashMX (note: You should be able to do this tutorial with any image-editing program that supports layers - You can opt the step with FlashMX out if you are willing to suffer a slight loss in quality.)
I wrote this tutorial mainly for people who want to do their own comic art, be it for a webcomic or otherwise. The drawing that we're using for this practice is an original work so, if you have to, practice with it, but if you want to upload it anywhere please give credit to the original artist, Martin Sykes, and myself, Kyle Peatt. Now that that's over with, I guess the best way to get started is to start so here we go.
First of all you need a drawing (I'm starting from a scanned/non-inked sketch). If your drawing is inked already then the beginning process is a little different but not so much that you should need to skip any steps.