KNOW THE CHARACTERSThis is very important. Know their personalities and how to draw them.The stories and gags you come up with should take advantage of their specific personalities and quirks. Not every gag works for every character.COME UP WITH A FUNNY SITUATIONThis is the starting point for a story; just come up with an idea. If it sparks many more gags it's worth developing further.WRITE A