We study the head-on collision of two equal-mass momentarily stationar
y black holes, using black hole perturbation theory up to second order
. Compared to first-order results, this significantly improves agreeme
nt with numerically computed wave forms and energy. Much more importan
t, second-order corrections to provide ''error bars'' to the first-ord
er results makes perturbation theory a viable tool for providing bench
marks for numerical relativity in more generic collisions and, in some
range of collision parameters, for supplying wave form templates for
gravitational wave detection.