1. I scan in grayscale, or in color and immediately convert to grayscale.
2. Straighten and crop.
3. Add black layer on top, in "blacken" mode. (This makes all non-white pixels appear black, white pixels remain white).
4. Adjust the levels in the bottom layer, until the background is white (visually), and the black is black (according to the histograms).
5. With the eraser, or a white brush, I delete all specks that remain in the background.
6. Remove the top layer, resize, sharpen, etc., depending on the image.
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