1. In Manga Studio, I start with a very rough thumbnail sketch with big fat pencils. The fat pencils force me to keep the sketch loose without getting too caught up in the details.
2. Final sketch. Now I go back and do a more detailed sketch, working out the the body, clothing, and props.
3. Inking. I use a variable-width inking brush for the characters 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 of inked the shape for the eyelashes because the brush stablization in Manga Studio makes it a lot easier than doing it in Photoshop later. I exported the tank as a separate layer to make it a little easier to shade and color distinctly from the character.
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 raser 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.
6. Backlight. A very desaturate pale blue solid color layer (screen). When I combine it with the form shading, backlighting really makes the characters pop. I used both a soft brush (for the shiniest parts like the chains) and a soft airbrush (for everything else). I don't use any backlight on non-reflective objects. I also made a second white forelight to make the rubber extra shiny.
7. Cast shadows. I make a new dark 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.
8. Shiny. I used a solid white layer for the primary shine, which is on the underside since the light is coming from below, and painted spots and streaks using a hard vaiable-width brush. After painting all the shine, I use the cast shadow layer to make a selection and delete the shine from anywhere covered by shadow. Then I added a secondary colored shine for the shiny rubber.
9. 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.
10. For the blush, I add in a light red layer, airbrushing just on the same area as the skin for the cheeks and other cheeks. I use the same method to add color for the eyeshadow.
11. 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.
12. For the tears, I used a white layer with the fill turned down just a little and add a layer effect with white inner glow set to 100%. Then I use the mask to hide the edge where it disappears behind the nose. After, I add a new white layer to paint in the shiny highlights.
13. Finally, I added a frame with a gradient and filled the rest of the backdrop with black.