I've used the ABX comparator in foobar2000 for this sort of thing before, though the headphones I had when I tested weren't up to my current standard so I might test better if I tried it again. I'm not too proud to admit that I bottomed out at V0 (the old top preset using LAME) for MP3 (I flunked with a 50%--in other words, completely random) and 192kbps VBR for AAC. I think the number of people who can
really tell the difference after that point is very small, and that those who only
think they can might be surprised (and have their egos dashed) if they actually tested themselves. This is probably why DBT/ABX discussion is generally discouraged (and, in the case of cables, explicitly banned) on Head-Fi--people don't like having their tootsies trod upon, and flaming and circular arguments ensue.
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Funnily enough I read a thread on here yesterday where someone transcoded a flac to 128mp3 and back, and posted that and the original for blind testing. The amount of differing answers made me laugh pretty hard.
I though there were websites where you can blindtest that kinds of things, don't have links unfortunately