Manual J is the ACCA-published, industry-standard method for calculating a house's heating and cooling load, room by room. When a contractor tells you that you need a 3-ton system, a real Manual J is the document that arrives at that number. Most homeowners never ask to see it, and most contractors don't offer it unprompted. That's the single biggest gap between an installation that performs well and one that doesn't.
What an actual report contains
A complete Manual J is several pages, not a single number. It should show your home's inputs: square footage per room, ceiling height, window area and orientation for each exposure, insulation R-values by assembly (walls, ceiling, floor), air leakage assumptions, and your local design temperatures, the outdoor extremes the calculation sizes against, not the average.
From those inputs it produces a room-by-room heat loss (winter) and heat gain (summer) figure in BTU/h, which is then summed to a whole-house load. That whole-house number, divided by 12,000, is where the tonnage recommendation comes from. If a contractor can only produce the final tonnage and not the room-by-room worksheet behind it, they likely ran a shortcut, not a real Manual J.
The three shortcuts that produce a wrong number
Rule-of-thumb sizing
"500 square feet per ton" ignores insulation, window area, and orientation entirely. Two houses of identical square footage can have genuinely different loads if one has twice the west-facing glass.
Matching the old equipment's tonnage
If the existing system was oversized, and a large share of installed systems are, replacing it with an identical size just repeats the mistake with new equipment.
Default, not measured, inputs
Software defaults for insulation and air leakage are a guess when a contractor hasn't actually inspected your attic, walls, and windows. A real Manual J reflects what's actually in your house, not the software's assumption about a typical one.
The question that exposes a shortcut fast
Ask to see the room-by-room worksheet, specifically the design temperatures used and at least one exterior wall's assumed R-value. A contractor who ran a real Manual J can pull it up immediately. One who can't has a tonnage number with no worksheet behind it.
Why it matters more for a heat pump than it did for a furnace
A gas furnace has enough spare capacity that mild oversizing rarely feels wrong, it just short-cycles a bit more. A heat pump's efficiency and comfort are both more sensitive to correct sizing: oversizing causes the short-cycling and humidity problems, and undersizing pushes more hours onto expensive backup heat. The margin for a rule-of-thumb guess to be close enough is narrower than it was with the equipment you're replacing.
The short version
A real Manual J is a room-by-room worksheet, not just a final tonnage number.
Ask to see the design temperatures and at least one room's inputs, a shortcut has no worksheet to show.
Heat pumps are less forgiving of sizing errors than the furnace and AC they're replacing.