The reason I decided to write a tutorial was two-fold: first, a lot of people think that because strips look simple, they must be simple to make, and I wanted to show the backstage of a strip so perhaps you'd have a new perspective on strips in general; second, to quench your curiosity (even though nobody asked me how I made L.O.V.E., which sends you back to my first reason) and possibly inspire you to make your own strip or project.
Usually, I think of something that might have potential, and I write the idea down. It's only when I get to second phase that I refine the idea into something concrete that I can produce. This happens mostly because there's a huge gap of time between phase 1 and 2, as I'll write down ideas whenever I get them, and start phase 2 on the more recent ideas.
You can do that with anything, and sometimes you'll get good ideas. But that mostly works for lighter strips. For the sadder strips, I just dig into my memory and/or imagination and work it out. I can't really give you a recipe for that. Sometimes I remember words that punched me in the heart - whether those words were told to me or someone else - and I write down an idea based on that. Sometimes I remember words I myself said. I say "words", but these can be thoughts, feelings, anything, from anywhere and any situation. There's a lot of refining to do, a lot of trimming, adding, etc. As you know, L.O.V.E. isn't my diary.
Then I switch to the ruler, because my set square is tiny. I measure 10 cm from the top, and mark the spot.
Then I keep the ruler this way, and count to 7 cm, mark it with a vertical little line and a horizontal little line, so you get a little crosshair of sorts, which is far more precise than just a tick. You need to have an exact point. Then I count 0,5 cm, and mark another crosshair like that, then 7 cm, then 0,5 cm, then 7 cm, and that's the point I first found at 22 cm with my ruler.