1. First, a basic layout sketch, working out the composition, poses, and proportions.
2. Final sketch. I sketch the characters and props in full detail.
3. Inking. I use a variable-width inking brush for the character and a constant-width brush for hard things on vector layers. I use lots of different layers for different parts, which makes it easier to overdraw and erase as needed. I also went ahead and inked the shape for the eyelashes because the brush stablization in Manga Studio makes it a lot easier than doing it in Photoshop later.
4. In Photoshop, I convert the imported lines to a folder with a mask and put a solid black layer in the folder. (CTRL-click RGB in the Channels tab, invert the selection, create a mask from the selection.) This will come in handy later when I color the linework. Then I create another folder and start creating the basic color blocking. I like to do all my color blocking by making a folder and then filling it with different solid color layers for each section of color, whch makes it easy to change a color later. This is a very fussy way to do it and it's probably much simpler to just fill a single raster layer with flat colors.
5. Form shading. I create a dark brown solid color layer (linear burn) and start painting in the basic form shading with a soft airbrush. I always start with shading at full and then use the airbush to paint away the shading, painting with light. For the hair, I used color burn for richer shading and I used a variable-width soft airbrush to smudge detail into the shadows, picking up the shape of the hairs.
6. Cast shadows. I make a new brown layer set to multiply and start painting in the cast shadows with soft brush, using a smaller brush in places where the object casting the shadow is closer to the thing the shadow is on.
7. Backlight. I used two desaturate solid color layers (screen blend mode) painted with a soft airbrush. When I combine it with the form shading, backlighting really makes the characters pop. I don't use any backlight on non-reflective objects.
8. Shiny. I used a solid white layer, painted with a soft brush, for the primary reflective shine, a second colored layer for secondary reflective shine, and another white layer for a few spots of high specular shine. After painting all the shine, I use the cast shadow layer to make a selection and delete the shine from anywhere covered by shadow. For the shine on the hair, I started with thin strokes with a variable-width brush, then use a smude tool to add detail and softness to the tips, then use an airbrush to add a soft glow to groups of streaks, then use an airbrush to fade the tops and bottoms of streak groups, and finally use a soft round brush to erase a few streaks in the middle of each group.
9. For the blush, I add in a light red layer, airbrushing just on the same area as the skin for the cheeks and places where bone is near the surface of the skin. I use the same approach for the make-up. I also added a semi-transparent solid colored layer for the hose, above the blush layers, so that the legs can have some blush toning, subtly shown through the hosiery.
10. Colored linework. Going back to the linework folder, I started adding new solid color layers, using the mask to paint the color of the linework. Since the new layers are inside a folder with a mask defining the linework, I don't have to be very precise when coloring the lines. I always add new color layers below the ones I already did so that I can be sloppy in the areas that are already covered by colored linework. I like to keep using black lines on the hardest objects to give it a contrast with softer objects.
11. For the glass, I added a simple semi-transparent solid white layer, then added the same types of secondary light and shine layers I used on the rest of the characters. I also lightened the linework of anything behind the glass.
12. Eyelashes are done with a folder containing a solid grey layer and a solid black layer. Using the lashes I made earlier with a variable width brush, I add a few thin streaks on the grey layer mask to add depth to the lashes and soften the look with a few strokes of a soft airbrush.
13. Finally, I used my foliage brush to add some silhouetted foliage around the characters, solid first, then airbrush a lighter color on top. Then I added a simple dark gradient behind the foliage.