(C) Onezumi Studios, LLC 2006
Guidelines aren't pretty. They are just like taking notes in a class; they might not make much sense to anyone other than the person who wrote them, but they are very important to the overall look of your comic. I'll talk a bit about the evolution of how I draw the comic so that you can understand what I mean and why this is such an important step for me.
When I was less familiar with drawing my own characters in the beginning, I used to do more detailed sketches in pencil of the panels and then scan them in to usually be inked digitally. I would draw on print outs of my Comic Mat. I dropped the opacity of my Comic Mat (See the previous tutorial for details on how to make one.) down to something low like 18%. I wanted it low enough so that I could still see where the mat was, but I would be able to expand the sketch off into the mat if I needed to.
I figured back then that I would be doing mostly vertical 3 panel comics (I've changed since then.), so I had a specially marked off 3 panel version of my mat that I worked with in addition to my plain one panel. Basically I created my own format which worked for me, but would still translate well to print when I decide to publish my book. Here is what my print out looked like:

I could have gone with pre-ruled comic book pages, but many of them were larger than 8x10. I don't want to carry around anything larger than that because I have learned from experience that it's not practical and it will likely get crumpled up on the edges. I don't care for manga pages at all because they use the measuring system that is used in Europe and Japan, which doesn't play well with American equipment. Also most scanners are 8x10. I just decided to go with my own format because it was easier for the way I work, quicker, and adaptable to print. I also found this more economical and relevant, since I don't pay extra for pre-ruled comic book pages which are ruled off for mainstream comic books anyhow.
As I got used to drawing my comic, I did less and less in the sketching step. The point of the sketch for me is to just make a note so that I remember how I wanted the character to look in that panel. I found sketching things out in detail the same as drawing the comic twice. If I inked, it would be drawing it three times and no one would ever see the inks or pencils when I was done.
Now sometimes I have as little as a messy circle and a line of motion to represent one character. I take it as far as I need to in order to see it properly in my head. I've gotten so I can vividly see what I want there just from basic shapes. However, if you are just starting out with your comic, work whichever way is best for you. You might want to take some time here and sketch the entire thing out.
If you are new to drawing, I definitely urge you to sketch it out on paper, since tablets and tablet PCs have a small learning curve. Move to digital drawing only when you are comfortable and remember - if your work doesn't look good on paper, it won't look good in digital form either. People have asked me if I can draw without the tablet. I find this hysterical because using a tablet is actually harder than drawing on paper. You need to know how to draw as well as how to compensate for the tablet's drawing surface and margin of error. Do not skip basic art principles in order to jump into using new gear. It will not work. If you are unsure about your drawing skills, start simple and move on as you become more confident.
As of this writing, I only use paper when I am away from my computer. I also don't sketch very far unless I'm doing something abnormally dynamic. The following is what a typical guideline sketch might look like. I did it on my tablet PC. It's very messy, but it's enough that I can see what I want to do in my head. Believe it or not, it's all ready for inking.

*Updated* Link To final comic added.
(NOTE: This sketch is for a comic that hasn't been posted yet. I usually delete all of my sketches, but randomly I kept this one. The actual comic will be posted on Monday and at that point I'll link to the final so that you can compare.)
Next tutorial: D. Video Tutorial