It is important to use a pin registration system such as the one made by Alistair Inglis that can be found on:
Dead Link Removed . However, a better site that demonstrates this system (and a more detailed, perhaps more precise) procedure can be found on
http://www.largeformatphotography.info/unsharp/ .
The important innovations of the procedure below is the use of the turntable and the using two different strengths of developers.
1. Punch negative emulsion-side up (i.e., the original and the mask). (I use Arista 125)
2. Set enlarger height for an 11x14 print (make a witness mark on column so setting can be repeated).
3. Underneath, place a 10 ½ turntable (like a Lazy Susan) as far off-axis as possible (i.e., in the corner of the area illuminated by the enlarger light).
4. Using the original negative and the unexposed film for the mask, make a sandwich both with emulsion sides down.
5. Expose the sandwich while rotating the turntable. Run about 3 -test negative to determine exposure. For the ASA 125 film I use, the will be in the range of approximately 8-seconds @ f/32, depending on the density of the original negative).
6. I develop the mask in a Slosher (i.e., a 6-cavity tray that fits into a larger tray. Develop for 2-minutes 30-seconds while gently rocking tray agitating vigorously for approximately 5-seconds every 30-seconds using a 1.7% solution of HC110.
A good mask should produce a faint positive image with details that extend only into the middle values of the image.
Note: Ive found that Howard Bonds more precise method using a densitometer in not necessary. Use your eye to check for edge effects and note the reduction for the need to do as much burning of skies.
In the long run, you can save time by making two masks: One as described above and another using a stronger 1.56% HC110 solution of developer. Compared to your straight print, a good mask will kick the contrast up at least one grade (maybe two). Therefore a negative that would be a good candidate for unsharp masking (USM) would not print higher than a grade3 ½ or 4.