Cel Painting Workshop
I've had many people send me e-mails asking how to paint cels and I thought I'd make this little step-by-step
guide for you.  I don't really consider myself a pro, although I have painted and sold a couple of cels.  This is what I've learned.
 
Materials
+ .007 Acetate
+ Rapidograph pen
+ Paintbrushes (you need at least one really small one for detail work)
+ Acrylic paints (I recommend Ceramcoat)
+ Toothpicks
+ Paptertowels
+ Tape
Tips
+ I use rough sketches, but you may want to clean your picture up a little for line clarity.
+ Be careful handling the acetate, it scratches easily.
+ I use 9"X12" or smaller sketchbook paper for my rough original.  That way I can take it wherever I'm going and sketch whenever I have time.  I just have the sketch enlarged at Kinkos to whatever size I plan on making the cel or I use a larger sketchbook and redraw.
+ You will probably want to wear a soft glove or have something for your hand to rest on while you're working, as the oils in your skin on the acetate can make the ink and paint bead up.
+ Since you are painting on the back of the acetate, turn it over occasionally to make sure the colours are where you want them.
+ Wait until paint of one colour has dried before adding another colour paint beside it, as the colours will bleed together.
+ If you are mixing colours make sure to mix them thoroughly so that you won't have streaks.
+ It's almost better to mix too much of a colour than too little.  It's hard to re-mix an exact colour.
+ Apply the paint thickly.  You don't want to see the background through your character.
+ I recommend using at least 3 shades of any one colour for something, otherwise your picture will seem flat.  For example:  If you are painting the hair you'd have a highlight colour, a main colour, and a shadow colour.  This will give your character more of a 3D feel even though it isn't 3D.  This is one of the major (visual) differences between Saturday morning cartoons and Japanese animation.
Steps
1. Tape the (enlarged) sketch to a flat surface.
2. Tape the acetate so that it's on top of the sketch.
3. Trace the sketch onto the acetate with the rapidograph. (Remember Tip #4)  I try to get all of the lines that will be on the finished product, but I don't worry about line thickness at this time.  The reason for this is that sometimes some of the ink will rub off and you'll have to go back over it anyway for touch-up work at the end.
4. After the ink has dried, turn the acetate over.  (Ink is on the front, paint is on the back)
5. Because you are painting on the back of the acetate you must paint in the opposite order that you would using any other media.  For example:  If you were colouring someone's skin using paints on canvas, you would go in and colour the main colour and then add highlights and shadows.  In cel painting you must add the highlights and shadows, then the main colour.  I turn the picture over quite a bit while I'm working on it to make sure that I'm getting the colours where I want them. Just be certain the paint is dry before you do this so you don't smudge it.
6. Once your paint has dried it's a good idea to take a good look and see if you see any holes in the paint where you might have missed or a bubble popped.  These finishing touches can make all the difference.
7. Gently, using a toothpick, clean any paint that might have gotten out of the lines. Try to not scratch the acetate.
8. Finally, go over any ink lines that might've gotten rubbed off.  This is the best time to add thickness to some of your lines.  You can also use a toothpick to get rid of any mistakes in inking.  Be careful though!  This is the side where every scratch will show up in the light.  If you were actually making an animation, you couldn't have any scratches at all, because the lighting that you have to use to film would show every one.
FAQ
Q: Does it normally take a long time to paint cels?
A: Yes, unfortunately.  It's best to wait until each section is dried before painting another coat and before moving on to the next colour, otherwise the colours will smear together.
Q: How long does it take from inking, painting, and touch-ups?
A: It's hard to say.  It really depends on the size of the cel, the experience of the person, and the amount of detail that you're wanting to have.  For me, I'm guessing, 12-15 hours.  That's including waiting for the paint to dry between sections.  If you're really eager, you can have two or more going at once.  While the paint is drying on one, you paint on the other.  You could probably get several done in the same amount of time, 12-15 hours.
Q: Is this the way animation studios make cels?
A: Actually I believe that most companies use computer programs now.  Some companies still use cels, and I think that they do everything pretty much the way I've described except for the inking.  They use a special kind of copier to transfer the lines onto the acetate.  They also have a set size of acetate that they use with holes punched in it.
Q: When doing pupils for eyes, do you paint them, or do you use the inking pen for the black parts?
A: It's best to use paint, sometimes I do both.  Ink isn't as good because it doesn't cover as well and it tends to scratch off easily.

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