on land judging team for FFA 1978-79 we didn't have a lab and judged soil composition based on sight, touch, crumble test, regional attributes,
local characteristics/natural resources etc but I did recall the percent is derived from the total mass (how much in how much) and found this detailed procedure with the data sheet and formula.
lab procedures to determine organic matter and here are
other test options
and, this, if you don't have a lab, is how we used to determine soil makeup
Soil Judging Manual
[snip]The soil properties, soil conditions, and soil uses in this guide provide a brief overview; the definitions and information are not intended to be all encompassing – they simply provide a brief discussion of the subject covering most situations that will introduce participants to the idea of soil judging. [/snip]