opto-isolator is the best bet, or a resister + zener diode
have the current come in and hit a resistor (1k?) so there is not much current, then use a 5 volt zener to drop the voltage to safe levels and feed into normal digital input
dont feed the arduino anything over 5 volts, especially the analog channels. There is the argument that the AVR has input protection diodes, but I made a device that sniffed 24 volt lines to see if they were on or off, and I grabbed the wrong diodes off the rack, got 24 volt zeners instead of 4.7 volt zeners (the part number on the reel was 1 number difference)
it lasted about 2 days before acting weird, then about a week later it was stone dead, kind of suprised it didnt sneak back up the ftdi cable and mess with the USB port
