Value is an element of art that refers to the lighness or darkness of a color.PROCEDURE
At the bottom of a sheet of bristol board create two rectangles that are 10″ x 1″
Divide the bottom rectangle into 10″ 1″ squares.
Above the boxes, number the boxes from 1 to 10. see below.
This is a stepped value scale. Starting with the #10 square, gradually build up pigment until it is completely black. No variances of grays should be seen. Repeat getting lighter and lighter until you get to the white of the page in box 1.
Your second value will be a gradient. In this scale your shading will go from the white of the page to the complete black gradually will no visible steps in value.