I usually start by freely sketching the vague image in my mind with a black pen.

Then I add rough colors based on my preference (though they might be very different from the final result).

Then I roughly outline the characters.

Then... I know this is jumping ahead quite a bit. But after sketching out the characters, I start painting directly, adjusting as I go. Most of my colored illustrations don't have a "line art layer." I typically use only one layer per character, at most using a second layer for small, trivial accessories.
