1. First, plan the image and start with a rough sketch of what you'd like to draw. Personally, I prefer using a light pencil for roughs, usually B or H. 2. After finishing the roughs, you can proceed with the details.
3. When you're finished with the details, you can start inking the pic. You can either ink over the pencil art and erase it, or if you want to preserve the pencil art, you can do the inking by tracing it on another paper. If you plan to do the former, be very careful and gentle when erasing, especially around the edges of the paper.
If you'd like, you can just leave it as a pencil art and scan it like that, but I wouldn't recommend this for beginners.
