i draw in photoshop using a wacom tablet
i make a new canvas larger then i plan my final picture to be, usually much larger
i draw the picture i want to draw using the pencil tool and my wacom tablet

each element is on a different layer.
i then add color using the paint bucket tool
i reduce the image down to the final size and save for web
that is it.
here are two photoshop files you can download and open in photoshop to understand better
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