A lot of people think that comic book inking is simply tracing. First of all, if you ever try to trace someone else’s pencil drawing in ink, you’ll see immediately that it’s not as easy as it looks, and takes artistic talent to do. Second, inkers usually add a lot to the drawing, and sometimes inking is known as “finishing” because that’s what the inker is really doing: finishing an unfinished drawing.
Take a look at this example. The first is a pencil drawing by Jim Lee.
The second is the finished piece after it was inked by Scott Williams.
Still think it’s tracing?