BTU = British thermal unit, is a measure of heat, which is the amount of energy required to raise the temperature of one pound of water by one degree Fahrenheit. <SQFT> * <Zone> = BTU required 1600 sqft * 45 / sqft = 72,000 BTU 72,000 / 12,000 = 6 Ton SEER = Seasonal Energy Efficiency Ration Run an AC unit at 100% load for 1% of the time (EER100%). Run an AC unit at 75% load for 42% of the time (EER75%). Run an AC unit at 50% load for 45% of the time (EER50%). Run an AC unit at 25% load for 12% of the time (EER25%). EER = Energy Efficiency Ratio Post navigation S.4912 –Â BITCOINÂ Act of 2024