Yes, it's finally done. So here it is, tutorial on "how to make a manga"
Note, this short tutorial is just to give you some basic and general ideas for people who don't have any idea on how to start or make a manga.
hope this helps

please be gentle... this is my first ever tutorial I ever made..
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part of 100 themes challenge , variation 3, # 74. tutorial
Amazing...
Thx