How To Draw Manga,

the poin here is shadow,stroke and light.

 step one create the base color with paint bucket tool , on here chose chocolate color.  but remember the base color should be lighter than the final outcome coz some basic shadowing should be done baneth the scales

 Create new layer and draw the outer lines of the scales with a party transparant brush , you can remove the lines later if you want .

 Draw the faint shadow around every scales a stronger one on the spiky ones, if you plan on removing the first lines then do this on the botom layer or create new one it is doesn't really matter.

bring out the shape of the scales by shadowing of each  one of them , dont soften the shadow of the scales. the slighly rugged lines give a nice feel on the scales and change neck plate color  in the left botom corner.

 Use semi transparant light orange brush to create Stronger light , makes a thin lighter edge on every scales.

final if you have highlight brush, give a tuch of light on the tips of the scale when this is done use strongly color brush or hue tool to change the color.