Firstly, the comic frames are from Ikea and a wonderful solution to comics because they look great and they're only a few dollars. (Frame: http://www.ikea.com/us/en/catalog/products/50186500/) The only thing I did was I purchased some acid free black paper to back the comics (found anywhere they sell scrap booking materials).
For the shelf itself it's just three components:
Book supports: http://www.ikea.com/us/en/catalog/products/60198423/#/10198425
Basically all that was done was we spaced the drawers in the shell far enough apart to be able to fit 6 drawers, starting at the bottom and working our way up. At the top we threw in a shelf for a few of the graphic novels.
Ikea does offer fully extending drawers which we opted to NOT get simply because we were concerned that they would snap off. These drawers can hold two short boxes worth of comics and that much weight on a hinge can cause serious problems. So go with the normal extending drawers. You can still access the comics in the back just fine, especially if you don't fill it to the brim.
The last touch is unseen in the pictures. Behind every row of books there is a bookend, and this keeps the comics from falling out of the back of the drawer when you pull it out. The only real "problem" we ran into was the fact that there's a bit of unused room between the two rows of comics. We filled this with a cut length of 2x4 to keep the comics in place. You can actually get the comics in three rows across if you don't bag and board them but we found the bags and boards help keep the comics upright.
In total this unit can hold 12 short boxes of comics, (with a little space in between if you throw them in on their side) and however many graphic novels you can fit on the short shelf on top. If you have a lot of graphic novels, you could put those spine up, in between the comics instead of the 2x4.
So that's all there is to it! All together this shelf came to around $250 for everything. Easy enough for anyone to make and it's a MUCH cheaper solution than those comic drawers. Plus, it's so nice to be able to SEE your collection.