1. **State the problem:** We need to find the number $x$ such that 12% of $x$ equals 48. 2. **Write the equation:** 12% means 12 per 100, so we write: $$0.12 \times x = 48$$ 3. **Solve for $x$:** Divide both sides by 0.12: $$x = \frac{48}{0.12}$$ 4. **Simplify the fraction:** $$x = \frac{48}{\cancel{0.12}} \times \frac{\cancel{1}}{1} = 400$$ 5. **Answer:** The number is $400$. This means 12% of 400 is 48.