A fan-art I did for Girls und Panzer anime.
Tutorial steps:
1st - Search for ideas and references online. After that, start making a perspective guide and do a rough sketch. Having the final sketch, do an outline.
2nd - Put the background color, then put the subject's base color by using the pen tool to trap the main color. Do this for the rest of the other subjects, using only a brush can have a transparent effect depend on your pen pressure.
3rd - Have a clipping layer for applying the secondary colors, then start blending it. You can control the hardness of the brush by playing its opacity, I prefer to use around 50%-80% brush opacity for blending.
4th - After this, polish the artwork based on your observation in your flaws and based on others' feedback.
Made in Photoshop CS5 portable
Using JW Concept XP-03 Drawing tablet
Credits to the references that I've used in making this fan-art.