Hans has a very thought provoking article in Cocoa Content called "Why cocoa content matters
". In it he shows a very insightful way to determine the amount of cocoa butter. Here's the essence of it:
Cocoa content only tells you how much of the bar’s weight is comprised of cocoa solids. Now, it’s important to understand that “cocoa solids” refers to the chocolate’s combined weight of cocoa butter and dry cocoa particles (i.e. cocoa powder). You can find the amount of cocoa butter from the amount of fat, though. Once you have that you can determine the percentage of the rest of the solids.
Follow these steps from the nutrition label:
1. Note the serving size, since it varies.
2. Note the Total Fat The Fat is from cocoa butter
3. Divide the Total Fat by the Serving size (Fat/Size), then multiply by 100 to get the percentage of fat
4. Subtract the percentage of fat from the cacao percentage and the difference will tell you what percentage of the bar consists of dry cocoa solids. Cocoa butter percentage + cocoa solids percentage = Total cacao percentage.
For example, consider a bar of Lindt Excellence 70%. The Nutrition Facts show the serving size as 42g, with 17g of fat. Divide 17 by 42 and multiply the result by 100, and you’ll get 40. This means there’s 40% cocoa butter. Subtract that number from 70, which in this case is 30% dry cocoa solids . (40 + 30 = 70)
What do you think of this?