The resistor is nothing to do with load simulation.
A typical LED operates at about 1.7v and is fully lit at about 25mA. There are others that operate at different voltages and require different currents. I'm using the every day regualr 10 cent red LED for this example.
Your car provides 13.8v and up to the limit of the fuse in any particular circuit, lets say 25A for exterior lighting, 10A for interior lighting.
As you can see, your LED will last about 1/10 of a second before its cooked.
Using Ohm's law you have 3 variables, Volts (V) current in Amps (I) and resistance in Ohms (R)
V = I x R
I = V / R
R = V / I
V = 13.8
I = 25mA
So now we have a value for V and I to fit in the above equation. Remember we are solving for R.
We already know the current, its 25mA, however we need to convert that to Amps which is real easy. 1A = 1000mA, therefore 25mA = 0.025A.
So: R = V / I
R = 13.8 / 0.025
R = 552 ohms.
Now, you need to make sure the resistor is capable of handling all this power. Well, yup, theres an equation for power too.
Power is called Watts, and the equation goes like this:
P = V x I
So, 13.8 x 0.025
P = 0.345W or 345mW (1000mW = 1W)
Resistors usually come in 0.1W, 0.125W, 0.250W, 0.500W, 1W + others.
For this circuit you need a 0.500W or a half (1/2) Watt with a value of 552 Ohms. Resistors only come in certain values and the closet you would find is 560 Ohm.
Bonus prize for working out how much current the Led will have with the new resistor value.
Before any of you ask, I design LED lighting systems + other electronics goodies.
