Upon receiving a customer's order, the artist can determine the painting's dimensions, color and the design to be used for sketching. Raw materials, bought at wholesale prices in local markets, are used in the painting's production. Cotton fabric, although others prefer to use silk, which is thought to preserve the painting's long life, forms the foundation on which a Tibetan Tamang's thangka or Newari paubha painting is completed. Today, representations found on postcards produce most of the market demands for paintings.

The cloth is cut to size, sealed and fastened with ropes in order to stretch the fabric. The cloth having been stretched and the desired thickness reached then allow for special soil ingredients to be added. Ping, gum, and solace are mixed with the cloth and then pressed for a day becoming a rassi in Tamang or a makapa, translated into English as "mother-cloth," in Newari. To press the cloth, a smooth, round stone is used while the cloth itself rests on a smooth, flat wooden plank. The cloth stiffens after the pressing process and increases in durability. As a result, the painting is more resistant to tearing when the stresses of production are applied and also when it arrives in the customer's possession.

The first step in creating the thangka's image is in sketching the desired design and setting. The artist selects the design from a book or reference card and traces it onto a piece of paper. A photocopier to make a larger model for the full size sketch of the painting itself is then used to enlarge the sketch. The painter then sketches the enlarged design onto the pressed cloth. It is assumed that Paubha artists traditionally apply accordingly written prayers to the sketched deity's body, which are later hidden with paint. Formerly, monks would meditate to attain inspiration for a painting's image and its color. Today, it is increasingly rare for a thangka or paubha to develop from an artist's personal inspiration. However, it is sometimes necessary for an artist to visit certain monasteries to find ideas for design colors.

Once a makapa is ready to be turned into a painting, it is said that the artist should add gold layering as according to tradition; a rassi does not always demand a gold layering, likewise a makapa may also sometimes receive a silver layering. For this, a yellow base is applied and left to set four one to two hours. The artist then retraces the sketch of the painting. On top of this, a thin layer of gold is added having been diluted with water into a paste. The artist then uses a fine-tipped bulbous pen to press the gold into revealing a brilliant shine. If this step is applied, it can increase the painting's sale price by thousands of rupees.

The next definite step in creating the thangka's or paubha's image requires a wooden frame to which the fabric is tied with string to support the painting. The addition of color and shading to produce sensations of contrast and depth is a lengthy step and demands the painting to remain in place. In the past, natural dyes were the most popular for creating the thangka and paubha paintings' colors. The two present different colors depending on where they were made as certain dyes were more or less available in Tibet and others in Nepal. Now, labor and material costs run the prices of this style higher and often out of reach for the average artist. Recently, poster colors and watercolor paints are being used to save time and money rather than using natural dyes.

These paints yield a wide range of color to fill the paintings' settings, which include natural elements such as mountains, rivers, plants and wildlife. The paints are mixed with the same soil ingredients that are used for stiffening the paintings cloth. When mixed, the paints create different shades to create contrast and variety. The background color is added first. The artist then fills in the sketch with a wide array of colors and shades, slowly moving towards the foreground where brightly portrayed religious icons are found. After the painting is complete, a matching border color is added. If it has been ordered, the painting may be matted or framed.

The result is a dramatically colorful display of life as it applies to religion, nature and culture. To the untrained eye a thangka may simply appear as a piece of decorative art. To the spiritually inclined, it represents mysticism that spawns renewed awe, wonder and faith in the supernatural and its relationship with Earth. Newars still worship the paubha's deity and the colors used through what they call saunu. No matter what the reasons are for displaying a thangka or paubha, be it for religious or decorative purposes, they can be found hanging on walls across the globe, provoking an admiration for the genius that was at work in its creation and the feelings that they inspire.