So For those of you who have been playing along you are now set to begin working on your comic strip! For those of you who decided to skip here you've missed some essential knoweldge... Well sort of. There are two ways to go about making a comic, you can either draw it by hand or you can draw in on the computer using a tablet. The steps listed below are applicable to either hand drawn or tablet drawn.
Paneling: I sort of lied, this is really a 2 step process, the first step is to fire up Photoshop, or your favorite image editor, and create a blank document, I like to make it 738 x 800 pixels.

(Here I've already jumped ahead and drew in the back ground)
Drawing: So this is the second step, make sure you start simple, don't worry about your characters not matching up in each panels. Make sure you draw on a seperate transparent layer so that when it comes time for coloring it's very easy! You can either go ahead and draw all 4 (or 3) panels and then color, or you can start coloring now.

(Here's the drawing of Spencer)
Coloring: Coloring somehow is both the most tedious task and the funnest job. I like to start on a new layer, find a base color that will match your character well. Once you have that painted on I like to go over it a second time to add high lights using a furry like brush to make sure my bears look a little bit more bearish.

(Here's Spencer colored in)
(I decided to add in Mark and a TV next)