Honestly, I was hoping to make fun of it for getting everything wrong, but it actually does a decent job of explaining the basics. I don't know if you could actually make a comic book by following these steps, but following them could lead the way that you actually COULD use.
Step 6 is where it seems to get a bit tongue-in-cheek about the over simplification of the process.
Step 6 Give a trusted friend the script and let him or her offer suggestions. If possible, your friend should be a professional editor or someone with a background in English. Regardless, your friend should be honest in pointing out problem areas and helpful in mentioning possible solutions.
That is good advice.