#10 East-West Vulnerable
South West North East
2♣        Pass    2♦      Pass
2NT     Pass    3NT    AP
 
                                                North Dummy
                                                ♠ A J 10
                                                ♥ 7 6 5
                                                ♦ 8 7 6 4
                                                ♣ 8 7 3
                        West                                       
            Opening lead: ♠2.                             
            East plays the ♠6.                              
                                                                        
                                                                        
                                                South Declarer
                                                ♠ K 3
                                                ♥ A K Q 3
                                                ♦ A K 5
                                                ♣ A 6 4 2
 
As South, there are many reasons to take the first trick with the ♠K retaining the option of leading low to the jack. The lead of a low card by West strongly suggests an honor which must be the ♠Q (it’s the only one missing). Furthermore, if East had the ♠Q, it would have been played at trick one. 

Winning the first trick with the ♠K allows you to finesse West for the “known” ♠Q at trick 2. If you win the first trick with the ♠10, the suit is blocked. You can take the ♠A as your second spade trick but South no longer has a little card to lead over to North’s ♠J. 
 
You are now dependent on either diamonds or hearts breaking 3-3 which, as we know…is not the best of odds!

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