The most tradition comic book might be laid out like the one below, which has 6 equal boxes, but I am more drawn to a more varied comic book layout that might look like the above. What you see in the above image are the thumbnails for a comic book’s 2-page spread. The thumbnail windows are where you draw your comics and tell your story.
Below shows how you would read a Manga comic.
The following shows how you would read the same comic in the Western culture.
In the Free MOOC How to Make a Comic Book, the participant is advised to place the balloons before he places the characters.
Thumbnail Worksheet Here
Very Crude Thumbnail Example Here
Thumbnail Tutorial Here