Evening my friends! Looks like I'll be starting this forum off with a tutorial that I unfortunately will be reposting from dA (I still use these methods so it isn't exactly outdated, is it?)
Difficulty; : Easy
Program: Painttool SAI
NOTE: I am a self-taught artist, so this is simply my process. Feel free to tweak anything from here on if you find better forms of making panels that works for you.
Difficulty; : Easy
Program: Painttool SAI
NOTE: I am a self-taught artist, so this is simply my process. Feel free to tweak anything from here on if you find better forms of making panels that works for you.

This hopefully is organized enough to be followed. Let me know how the methods work out for you!