What is a formula in the context of baking?

In the context of baking, a formula refers to a special recipe that provides the specific proportions and ratios of ingredients needed to achieve consistent results in the final product. This is particularly important in baking, as precision in measurements can affect the texture, flavor, and structure of baked goods. A baking formula is often expressed in weight for precise measurements, allowing for greater accuracy compared to measuring by volume.

While the other options touch upon important aspects of cooking and baking, they do not accurately define what a formula is in this context. A set of steps for preparing a dish highlights the procedural aspect but does not emphasize the importance of ingredient ratios, which are central to a formula. A guideline for portion control relates more to serving sizes rather than the recipe itself. Similarly, a method for ingredient substitution is about making adjustments rather than the core composition of a specific formula used to create a consistent final product. Thus, option B correctly identifies that a formula in baking is fundamentally about the special recipe and precise measurements integral to successful baking.