>First of all, you could use the magic wand or quick selection tool to select a panel that you're going to start with.

> And from there you could start sketch the structure of the panels by making the layouts. But before you start painting, make sure you fill the background panels with a base color.
> The next step is to start painting the sketches using brushes with your color choices. At this point, you might struggle on choosing the right color to create a smooth blended figures. Photoshop & Illustrator are good programs to help you with this. They provide excellent tools to work with and easy ways to manipulate pictures. I hope that you are having fun playing with the brushes (:
> In my case for painting the wolf, I used mixed brush tool to blend colors together in order to look furry. Add shadows and highlights (meaning there should be dark and light colors to contrast and to reveal the source of lighting in the picture)
> Refine the edges (you can use layer masking to do this) and try use the blending mode options (right-click mouse > blending mode > adjust anything that you want there)
~~~~ Initial process ~~~~~~~~~~~`
> Add text, dialogues, titles, etc using the text tool.
(Lame fonts? go to www.dafont.com for free fonts) Do you know how to install new fonts into your computer? How to install fonts on Windows, Mac and Linux

FYI everyone.. This is my past project for Japanese - I made this comic strip for the first time using the above method..
What do you think? It's not perfect and good but trying and exploring are the least I could do to help me improve, learn and gain more perspectives and ideas (:
Improvise, Improve, Innovate   (: