But why Black & White photography?
 

Well, it's elegant, classic, simple and uncluttered. Black and White is not boring; quite the contrary.You can make an ordinary color photograph into a piece of art.  In the following pair of images, notice what happens to your eye when the distracting palm trees and painted curbs, and red truck "disappear" from the image. Do you notice the architecture more? Notice what happens to the sky - do you see clouds in the black and white image that you didn't notice in the color photo?               SCROLL DOWN and SEE
 

What is the best way to convert a color photo into B&W? Is it difficult?

It is not difficult at all. The best way accomplish the process is to take one of your color photos and change it in your software such as Photoshop, Aperture or Lightroom. Once in the "Edit Mode," use the tool that will covert a color photo into B&W. After you have done this, you can crop, sharpen or play with the exposure, contrast and hue/saturation features to get the photograph to your satisfaction.

Are there any tips to making a B&W photograph?

Yes, there are a few:

Shoot the picture in RAW format, if your camera has this feature (most do), it allows more control over the finished product. Just note that shooting RAW will take more space on your memory card than shooting in JPG format.

Use the lowest ISO setting possible. This will help reduce "noise" (or grain) in your photograph.

Ironically, shooting on dark or overcast days will have some terrific results vs shooting a color photo. The soft light will give your photograph a wonderful flow from shade to shade.

Shooting with composition in mind will help your photograph; use the tones or shapes in the image to draw the viewer's eye to the subject rather than relying on color.