NOTE: I USE A TABLET. Doing this stuff with a mouse is a total pain.
I'm assuming you already know how to make a sketch. THIS IS NOT A HOW TO DRAW ENTRY. >_>
SO! We'll start with step 1: The sketch.
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The sketch is all done, you've got it detailed and everything, but there's no point in inking it, because you're going to do it on the computer! So, we'll scan the picture in, resize it how we will, and pull it up in Paintshop! What's the first thing we do, class?
Do we start coloring like some nutjob in MS Paint (no offense. I use it too)?
HELL NO! We make some lineart so we have something to color UNDER!
Hint: Make sure you check with layer invisibility frequently to make sure your lines are right!
So after a while, we've finished making our lineart. We end up with...
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This! Now, do we kick that old sketch to the curb? Maybe. It kind of depends on what you wanna do about it. But for now, we'll trash it.
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Which gives us this!
Now that we're done with lineart, we can start coloring this thing!
Hint: Coloring every section in a different layer is useful so that you only have to use that color and the eraser per layer!
Okay, so let's do this cloud and the skin first. I made the lines here blue, so I'm going to pick a similar color off the wheel, and make the paintbrush more transparent, meaning you can see through it. Then I gradually make the edges and lines more opaque (solid), and there we have it: our fog.
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After playing around for a bit, we'll put in the solid color for our skin. Make sure you don't miss somewhere important! I almost did with those legs!
So after a while, with every layer coming as a new color, you'll have something akin to this, solid colors on your transparent background with the lineart.
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So... It looks kinda flat. How're we gonna fix that? With Shading, of course! I normally skip this step when I draw chibi-style, but it's your choice! Now, you DON'T want to just use a transparent gray on this picture. It'll make that cheerful Esa seem gloomy and boring. For the skin, try using a transparent (25) light pink for shading. Make sure you get the shading everywhere on the skin! You could even add a nose with this shading!
So after that, we work some more on the hair. Use the same strategy you did for the skin, only this time, we'll use a darker brown. Something different about the hair, is we're going to soften the shading and add highlights. You should have something like this soon:
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So we'll keep shading for a while, remembering to take breaks once you get a little tired of seeing your picture. xD Once we're all done, we'll have something like this!
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(I don't do backgrounds.)