Two resistors in series divide an input voltage. The output is taken from their junction, measured relative to ground. R1 connects the input to the output; R2 connects the output to ground.
Vout = Vin × R2 / (R1 + R2)
Vin and Vout are in volts. R1 and R2 are in ohms. Divider current is I = Vin / (R1 + R2), and each resistor dissipates P = I²R.