The Sharpe Way:
Layer 1: Additional (Sparkles, foreground effects, lighting, anything that is used above the lineart.)
Layer 2: Lineart
Layer 3: Shading
Layer 4: Base color (Sometimes I split this into three layers, eyes, skin, clothes, but I usually combine them all into one once I finish.)
Layer 5: Background
That's usually how I do it.
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