No, they're not the same. Comic books often have a more diverse range of styles and themes, while manga typically has distinct artistic and storytelling characteristics.
Sure, manga are comic books. They have unique art styles and storytelling methods, but they fall under the broad category of comic books. They often deal with a wide range of genres and themes.
First, you need a great story idea. Then, focus on character design - make them unique and appealing. Sketch out rough panels to plan the flow of the story.