The only time I factor in extra time for testing is if I'm unfamiliar with the testing technology I'll be using (e.g. using Selenium tests for the first time). Then I factor in maybe 10-20% for getting up to speed on the tools and getting the test infrastructure in place.
Otherwise testing is just an innate part of development and doesn't warrant an extra estimate. In fact, I'd probably increase the estimate for code done without tests.
EDIT: Note that I'm usually writing code test-first. If I have to come in after the fact and write tests for existing code that's going to slow things down. I don't find that test-first development slows me down at all except for very exploratory (read: throw-away) coding.
