Well, first you need to have a clear story in mind. Then, in Adobe Illustrator, you can create different elements using the drawing tools. For example, use the brush for shading and the text tool for adding dialogues. Also, make sure to save your work frequently to avoid losing progress.
It's not that hard. You start by sketching your ideas, then use the various tools in Illustrator like the pen tool and shape builders to create the characters and backgrounds. Pay attention to layers to keep things organized.