I draw on a potato, so i can only do max 14 layers before my program's lag becomes unbearable Xd
For Light Rising I do:
1. Sketch
2. Background lines
3. Lines
4. Colour
5. Shading 1
6. Shading 2
7. Background Colouring 1
8. Backgrounds Colouring 2
9. Text
10. Bubble Lines
11. Bubble colour
12. Panel Seperation
13. Watermarks
For my Tapas contest entry:
1. Sketch
2. Lines
3. Background lines
4. Colours, Shading, Background colours all on one layer
5. Text
6. Watermarks
I also have deleted storyboard and posing layers for both