Originally Posted by
GrumpyDiver
There's an even simpler way that I use. Convert your image into a Smart Object and then use one of the sharpen filters. I tend to use USM most of the time. 100% non-destuctive. In fact most if my workflow is non-destructive. The only caveat is that some of the more complex filters (for instance anything you do in Nik) will re-run multiple times if you continue to work the Smart Object layer.
I've set up ACR to import all my raw data to Photoshop as a Smart Object.
I will duplicate that layer and rasterize it if I need to perform actual destructive edits on the image (dust removal, etc.). This is the same way I approach the complex filter issue, above.