1. Character Design:
2. Location: Where is the story/scene taking place? Is it outdoors or inside a building? Is there a sphinx or pyramid around the place? Are there pillars to hide from the gun shots? You can sketch an orthographic view of the location, so that the objects don't change their positions from panel to panel. 

Planning: It is always a good idea to start something which is well planned. What planning does comics drawing need? 

1. Character Design: Is the character tall, short, fat or skinny? Where does he/she come from? What cloths does he/she wear? What are the accessories/props used by him/her?
   
   The character must be recognisable in every panel. Making one character very different looking from other is very important.

There are the elements to play with to change the appearance of a character:

• Facial features (size, direction, vertical/horizontal position)
• Hair 
• Body shape and proportion
• Clothing and accessories
• Body posture