The frames are fairly simple if you know how to do them. To start off you're going to have to create a new layer to put the frames on. From here we're going to use the "Rectangle Marquee" tool.

You can do this anyway you like, but to get the most even lines I recommend you start by clicking and dragging to draw a box around all your artwork that will mark the edges.

Next you will subtract the gaps to create the frames themselves. To do this, either switch over in the tool's menu to the subtract option, or hold "alt" while you drag to select it as a shortcut.

Note if you ever click on the screen accidentally you will deselect everything, but if that happens don't forget you can go to Edit>Undo to bring it back. You can also press Ctrl+z for a shortcut.

Now you can remove areas that you don't want in a frame using the same method as you used to create the gaps.

Stroke
Now, making sure you have the new layer selected you created to house the frames, you will "stroke" your selection. This is the equivelant of telling Photoshop to create lines on the areas you have selected. To do this, on the menu bar, you will select Edit>Stroke.

When the "stroke" options box comes up, You want to set the stroke size to around 6 for an average size. Make sure to change the color to the color you want your frames to be, although it's usually black, by clicking on the color and selecting what you want. From here choose "Center" for the location. This will apply the strok along the center of your selection.

Press "OK" and voila! We have lines! Don't forget to deslect on this or any step you use the selection tool, as you will only be able to edit the areas within the selection if you don't. You can deselect by clicking anywhere with the selection tool, by the shortcut "Ctrl+D", or by going to the menu bar and choosing Select>Deselect.

Enhancing your lines
Now you can always do extra things to your lines. You can create solid black (or colored) borders that fit outside artwork by using the marquee tool again. Simply select where you want the solid color around the previous lines.

Then take the "paint bucket" tool and fill the color in by clicking anywhere outside your boxes.

I tend to want to add text at this step as it will make it easier to decide on it's arrangement to the lines before color become and issue. Also, you may find that you would just end up covering some of your details with text. It's just a time saver to know where your text will be ahead of time. Adding text in comics is a simple as selecting the "Text" tool from the toolbar and clicking and dragging to make an area in which your text will be contained. Alternatively, you can simply click on the screen and you will be able to type text freely with no boundries.

Each time you create a box of text, it will automatically create a new layer for that bit of text. You want to make sure your text is on the top of all your other layers.

Unique, easy to read text
You want your text to be interesting. For this reason, you may want to make sure you have text that's not too complicated to read but not too boring. The overall goal is for your font to be easy to read. You can find new fonts, as well as instructions on how to install them, at Blambot.com.

Dynamic text
You can add effects to text by clicking on the "warp text" button and bringing up the warp text pop up menu.

From here you can add distortion to your text by choosing different distortions and levels of distortion from the various options. Press "OK" to make your changes permanent.

Once you have your text done, it's easy to create some speech bubbles that will incase your text. First, you want to select the Ellipse Tool by clicking and dragging out its tool area.

Next, after making sure you are working below the text levels, yet above the rest of your comic layers, you can drag out your shape where you want it, moving on to do the rest as well. For a shortcut, you can hold Shift while you drag subsequent shapes and it will combine them all into one layer instead of them all getting there own layer.

After you have all your speech bubbles there, you can edit the shapes a little bit by using the "Direct Selection Tool". Now you can edit the parts of the bubbles individually to make them look a little more dynamic than plain ellipses.

Simply drag on each shape to pull out its sides.

Showing who's talking
Well, you have bubbles, but there's no way to tell who's saying what. Never fear, as we'll fix that. Take the "Pen tool" and figure out where you want to start.

First start by clicking outside the bubble in the direction of the character talking, then on two points inside the text bubble and finally on the starting point to close the gap.

You can actually make the pointer more dynamic by on your 2nd and 4th point, rather than simply clicking, dragging as you click to "bend" the line. This can be a little more interesting.

Connecting and stroking
Now that you have all your bubbles done, you need to merge all their layers. To do this, you first have to make sure you didn't get any of the layers seperated. If they did, simply get them back touching one another.

Now click on one of the layers and subsequently link all the other layers to it by clicking in each of the boxes to the left of the layer names.

Once you have all the layers selected you're going to go to the menu bar and choose Layer>Merge Layers or use the shortcute Ctrl+E. It will merge those layers and leave you ready to create a stroke around all of them.

To stroke your dialogue boxes and make them visible, once again go to the menu bar and choose Edit>Stroke and use the menu to put a border around your bubbles.

Transparency
This isn't a necessity, but some people like myself like to make their dialogue boxes slightly transparent so that you can see a little of the image behind them. They don't stand out quite as much this way. Simply change the layer opacity down on the speech bubbles' layer. About 90% is usually enough.