Here you see all the steps to make a panel for commissions, webcomic pages and personal stuff.
I use SAI for the line art and collouring
The whole page takes 4 hours to make, so a panel like this is about 1,5 hours

1. I dont begin with a detailed sketch but I need to focus the porportions and the place.

2, Then I draw the line art of the characters using the sketch.

3. At last the background

4 Then I colour the background with shadings and all

5. Then the character, I Always do the skin at last (personal reasons)

6. (Optional) I add special effect like: magic, mirror effect, light etc.

7. Speak bubbles.

DONE!