My entry to a webcomic contest with the theme "Getting Sick." This is definitely more low brow humor than my traditional material, but then... there's not much funny about being sick.
I came up with the idea for a scene, based on the old joke, "You might think it's funny but it's snot." Here's some process images. My roughs are super rough. Also, full disclosure, I just cut and paste from panel 1 to the other two, then just redraw the arms and faces.
Decided to add in a milk carton just so you can tell he's eating breakfast. From the disheveled hair and cereal it should be evident that the scene is in the morning.
Then make the black line layer. I'm a lot more careful with this step than I used to be just because I use the paint bucket tool to fill in areas with color. I used to always end my line just before reaching the spot where it connects or overlaps another line, kind of Calvin and Hobbes style. But that creates much more work later.
Add in solid colors for the dudes.
And I like to use the gradient fill tool for large surfaces. Like the background wall and the table top. After this just needed to add in the dialog and we have a juvenile snot joke.