Moving on to the final page, I use an 8.5 x 14" sheet of legal size typing paper. I use this because it gives me much more room to work with than regular typing paper. Unfortunately my scanner doesn't fit that size, so I cut it down. It isn't as much extra space as I'd like, but it's enough to make a difference. I draw and ink the panels then begin sketching the actual artwork. On this paper I only erase lines if I think they're going to confuse me later when I ink; otherwise I just leave them until I can erase later. The reason I ink the panel borders now is so I can feel free to erase any mistakes while drawing the actual artwork without having to go back and redo the panel lines. I also tend to have a bad habit of not drawing perfectly horizontal lines, even with a ruler, so I always try to keep in mind that a portion of the panel will get cut off when I go over them with a program later.