Formula and method
Unloaded Vout = Vin × R2/(R1 + R2). With a load to ground, replace R2 in the ratio by R2 in parallel with the load.
Worked example
A 12 V source and two 10 kΩ resistors give 6 V unloaded. Adding a 10 kΩ load across the lower resistor reduces output to 4 V.