On every comic page I definitely have the following layers, in order:
- box (stroke outline of the panels)
- the text
- bbs (word balloons) and fill
- sfx
- MW (make white; these are action lines)
- lines (the character lineart)
- clipping group coloring for lines
- color fill for lines
- bgk (background lines)
- clipping group coloring for bgk
- color fill for bkg
- white canvas fill
However there can always be MORE layers, such as when I'm drawing panels that stretch behind the regular panels, glowing effects, any kind of magical energy, and when I need to shade in characters or do gradient and lighting effects. I'd say I max out at 35-40 layers, especially since I eliminate all my sketch layers when I go from [file name lines] to [file name color]