The question should be, when do I add code to my comments?
My practice is to write out the functionality of a module/object/function as a series of comments. Not comments like "add one to counter". Higher level comments like
"sort list by account number". Detailed comments are pretty much redundant with the code. So I avoid those unless I'm writing a very tricky algorithm.
Once I have the functionality "designed" in comments, I act like a human compiler and
add in the code after each line of comments.
Give it a try and let us know how it works!