You'll find that this tutorial may be similar to the 'How To Draw and Make Hit Comics.' tutorial I had Written earlier. However, Some of the different things I had written in this tutorial (like marketing...) can be applied to both predicaments and vice versa.
1) Come up with an Idea.
It sounds simple, but it really isn't. don't rush yourself into it though. Sometimes good Ideas come on it's own. And you can't rush your own genius. If you don't have one, I advise that you don't continue on. Once you come up with one, Come Back and I'll tell you why.
2) Create A Plot, and Story Timeline. A Plot Diagram can help you get your thoughts. But be ready to print more than one...
Here is one I found.
You can find it here at This Page!, Feel Free to Print it out and Come Back. I'll be Waiting.