My tutorial for creating comic pages with Adobe Illustrator is available in PDF format here (948 KB). The tutorial is geared toward the novice user, but more experienced users may find some interesting techniques as well.
Please let me know if you have any questions about items not answered in the tutorial.
Edit: The location of the PDF has changed. Please only link to this post when promoting this tutorial. Direct links to the PDF are not permitted.
Luiz Montes
Emily