Most use a non-reactive, steady 8 ohm load at 1,000 Hz, which is by far the easiest possible way to test. This is almost completely opposite of what a speaker load playing music really is. Musical peaks (transients) are the most severe load for an amp and why you should either oversize the amp or use tubes (that overload is a more "speaker friendly" manner). Even a tiniest flea amp can power nearly any speaker to "comfortably loud" levels at steady levels, its the transient loadings that show the need for more power to provide a commanding grip on the speaker.
BTW, wattage itself is very misrepresentative. A better measure of power is decibels of gain, or dBW as it correlates to what we hear. The relationship between watts and dBW is logarithmic, so ten times the wattage only sounds twice as loud (+10 dB) and twice the wattage only sounds half again as loud (+3 dB). Unfortunately this is a seldom used specification, but it can easily be calculated.
1 watt = 1 dBW
5 watts = 7 dBW
10 watts = 10 dBW
20 watts = 13 dBW
50 watts = 17 dBW
100 watts = 20 dBW
1,000 watts = 30 dBW
Adding the rated speaker efficiency with a room factor (from -2 dB for tiny/highly reflective rooms to +6 dB for residentially huge rooms) and the amp's dBW should add to 105 - 110 dB to cover the peaks found in real music.