I only have very few wip shots! π’ but usually I start out with a rough silhouette! then alpha locking and using smooth watercolor (a default csp brush) to add colors and rough shading, as seen in the 1st pic, then I just add details from there and smoothing out the edges, this is just one of my techniques though!
backgrounds r referenced and I just eyeball them π they start out extremely rough with basic shading and I use textured brushes for it.
for works with smaller silhouettes, I employ lineless work and I follow a sketch! but to be honest, how I render heavily depends on my mood LOL
I also MERGE my layers, I do not have a complicated layer system! π its usually a layer for a sketch if there is one, a layer for the background then the characters, and I usually merge the bg and the character layer and start polishing from there, theres more layers but they're correctional layers such as contrast, tone curve and gradient maps which i also end up merging π