To convert watts per meter squared to decibels, the formula used is [decibels] = 10log[S] + 120, where S represents sound intensity in watts per meter squared. The argument of the logarithm must be unitless, requiring the sound intensity to be divided by a reference intensity, typically 10^-12 W/m². The discussion clarifies that decibels for sound intensity use a factor of 10, while sound pressure levels use a factor of 20 due to the relationship between pressure and intensity. It is noted that decibels are dimensionless, and negative values indicate sound levels below the average threshold of human hearing. Understanding these conversions is crucial for accurately measuring and interpreting sound levels.