There are a few ways to make comic panels in Photoshop. One way is to use the “panel” tool. This tool creates a rectangular area on the canvas that can be used for drawing or painting. The “panel” tool can be used to create borders, and it can also be used to create dividers between panels. Another way to make comic panels is to use the “line” tool. This tool creates lines that can be used for drawing or painting. The “line” tool can also be used to create guides for creating text on the canvas.