I gotta go with the NY Times on this one. It would seem that it's not entirely true. Body heat escapes through any exposed surface. The larger the surface, the more heat that escapes. If you have less hair, naturally, you'll lose more heat through your head (I happen to shave mine, so I know!) http://www.nytimes.com/2004/10/26/health/26real.html
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Here's what I found on a website "Depending on which website you believe it is anywhere between 20% and 90%.However it appears that the big difference is accounted for by the prevailing circumstances.Conduction and convection about 25%Radiation about 43%Evaporation and moisture about 30%Exhaled air about 2%Evaporation prevails at high ambient temperatures. Conduction and convection prevail at low ambient temperatures."The generally accepted overall amount of heat loss through an uncovered head is about 40%, which is substantial. Wearing a hat can make a big difference in how cold you get overall, and how fast you get cold.
There are many factors that affect the loss of energy:1 the resistance of the wire2 the kettle will keep most heat in but not all heat within the kettle so more energy is lost3 the water will evaporate out the top and that is also a cause. (they can't close it off otherwise the pressure would build and it would explode).
Square feet has nothing to do with how much an X BTU heater can heat, heat is calculated by determining how much heat LOSS there is to make up for. AC is the exact opposite, it's size is determined by how much heat GAIN there is. In general, a 120,000 BTU boiler can heat an average well insulated 2 story house, no problem. There are many programs that calculate heat loss/gain but since there are people who do it for a living, try asking one.
btus needed to heat & cool 625sf room
how many square feet does a 14,000 btu heater heat