Kirsten B&W Tutorial.
I've not yet done a black and white tutorial, so forgive me if it isn't all great.
Just so you all know, this works best with stock, or a busy black and white photo, rather than something like a teacup sitting against all black.
Levels: 13, 1.45, 255
This texture on Hard Light 100% by innocent_lexys
Duplicate base on Multiply 50-80%
This texture on Screen 50% by onlyabreath
This texture on Softlight 100% by erniemay
Duplicate base on Exclusion 30%
And you're finished. :)
.PSD (comment if using)