(That's a lollypop, not a cigarette.)
I made a little experiment on Photoshop CS6. It took at least 3 hours starting from the drawing scan to background edition and additional effects.
1.-Scanning:-Not much to say 'bout it. I just drew and scanned before converting it to digital art.
2.-Digitalization:-I recreated every single detail using layers on Flash CS6 (I know i'm supposed to use flash to make animations but i find the brush very useful and fun).
3.-Editing:- I added some textures on Photoshop CS6, switched colours, i played a little bit with light and shadow effects, at last, i added a background that looked like some confusing shit so you don't have to look at it for more than three seconds.