Three Steps of a single Comic Panel Creation

Here is an example of technical production of a panel, from Wind Mistress project.

(1) The pencilling

The pencilling was in fact done with a blue pencil, but the grey scan showed better. 

Here is the real blue pencilling for your enjoyment!

(2) The inked panel

(3) After scan, plus adding the grey tones in GIMP 2.6 software

Post-treatment in grey tones works well for me. The black trees add depth in the picture, as the character enters the forest. By contrast, the background is lighter. More on the project here.