Hi Faith, baker's percentage is a way of representing a recipe that considers the flour weight as 100%, and the weight of each of the other ingredients as a percentage of the flour weight. For example, in the Sugar Cookie recipe the flour weight is 360g, and the sugar weight is 248g. 248/360 = approximately .69 X 100 = 69%. This means that the sugar in the original recipe is 69% of the flour amount (by weight). In this recipe, 50% sugar, baker's percentage would be .50 X 360 = 180g, while half of the orginal sugar amount would be 248/2 = 124g. Depending on the recipe, these two figures could be quite different and yield very different results. 

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