load calculations are different for basements, due to the fact of most of the exterior walls being underground less windowsurface area and less doors. I was in the heating and air trades for 16yrs and have worked for many a contractors that use "rules of thumb" to me its a dangerous practice. most salesmen in the industry for residential units use 500sqft/ton to size for replacements instead of just taking a couple hundred bucks and a half hour to perform a true load calcs.