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My set up is to have the bottom layer be white.
then i create my drawing inking group.
Into the group goes gray on bottom, so i don't have to draw on white, blank layer for the rough, blank layer for the inks. Then an adjustment layer that is set to invert.
I do the big black areas with the adjustment layer after I get some halfway clean inks.
I'll do a screen grab of it tomorrow to clarify.
I've posted the screen grabs of my inking set up. Click the header to go to my other Blog