We all know that the writing in a comic strip is important. But even more important, oftentimes, is the rewriting. Generally, this happens before the drawing stage. You write your gag; you polish it; you draw it.
I wrote a gag for EEK! that I thought was funny. I then drew it, inked it and began to letter it. Suddenly, I didn't like the joke. Something just wasn't quite...there.
So I started rewriting -- after I'd completed the strip. I labored over several different jokes and approaches, until a gag just popped into my head (as gags sometimes do, bless their little hearts).
The result, I think, is a funny joke, certainly better than the first one I wrote.
You be the judge.