This is a tutorial I made a whole while back, before my brony days Download for full view. You can also read it here: [link] (you might need to log in on a gaia account to see it, please don't post in that thread! )
It's not really a tutorial on the progress of drawing, but just some tips on how to use Paint Tool SAI more efficiently. It's also a great time saver for people who begin using this program or who want to try it out. Not everything is in there though, I discovered more things since I made this.
It's uploaded originally on my old account: Since I wasthinking about doing a tutorial on pony art anyway, I figured it would be a good idea to re-upload it here as well ^^
Yup, the exact same way. If you draw your backgrounds on the same layer as your foreground character(s), you can just use the same tricks. If you draw it separately, be sure to connect the (invisible) lines behind the characters to not leave open gaps, else it won't work! x3