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Baker's Percent Baker’s percent is similar to formula percent with the exception of how the percentages are calculated. In a baker’s percent formula, a key ingredient (usually flour) is used to define 100% and the other ingredients are expressed as a percentage of the key ingredient. The total percentage of a baker’s percent formula will always be more than 100%. By convention and for ease of use, weight is used to determine the percentages. More than one key ingredient may also be used (such as when 2 different flours are used). In this case, the sum of the key ingredients equals 100% (e.g. rye flour 40% + wheat flour 60%). If there is no flour in the ingredient (i.e. an icing formula), you still must choose one key ingredient to use a baker’s percent. In this example, the masa flour is the key ingredient.
Using the baker’s percent to scale recipes differs from the basic method and formula percent method in that the scale factor is multiplied times the key ingredient amount not the original batch size. The result is then multiplied times the ingredient’s baker’s percentage to determine a new ingredient amount. The new key ingredient weight (scale factor of 2) would be 456g (228g * 2 = 456g):
456 grams of masa = 4 cups (456/114). 474 grams of water = 2 cups (474/237) and salt = 12 grams.
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