Here's more background on this topic -- http://www.soapmakingforum.com/showthread.php?t=58581
"...As you all have been sharing in this thread, some soapers will end up with too much batter from using the 0.40 rule, and some won't have enough. So it's obvious the 0.4 rule is simply a rough rule of thumb. Whether the original person originally came up with this number empirically or by calculation, it really doesn't matter anymore. What does matter is the 0.40 rule has been around for some years now and soapers are still using this rule of thumb, so it is proving to be reasonably helpful for most people most of the time, despite its limitations...." --DeeAnna
"...As you all have been sharing in this thread, some soapers will end up with too much batter from using the 0.40 rule, and some won't have enough. So it's obvious the 0.4 rule is simply a rough rule of thumb. Whether the original person originally came up with this number empirically or by calculation, it really doesn't matter anymore. What does matter is the 0.40 rule has been around for some years now and soapers are still using this rule of thumb, so it is proving to be reasonably helpful for most people most of the time, despite its limitations...." --DeeAnna