I sketch out my panels (sometimes very roughly), scan them, then drag them into Paint Tool SAI (size 1600x2226 pixels at 600dpi). I use the Wacom Tablet with digital pen to (digitally) ink in the sketches.
I use Adobe Photoshop for the fonts and transfer the .png transparent file into my SAI art page I'm working on. And I normally copy my dialog bubbles from my previously made comic pages into the current one. I can move, make smaller, copy, even erase my dialog because it's on another layer.
Sometimes I don't have to redraw and color my characters, objects or backgrounds because I can copy from my previous work. I just love the digital world!
Just a sample below:
By the way, @felipechoque, thanks for that advice of putting paper on the tablet for texture. It really helps. And there is pressure sensitivity in SAI and supposedly on my digital pen.
This is a great topic!