It's mostly stuff you'd learn in Physics 101. If you can get your hands on a basic physics book, it'll be in the section with all the statics problems (trusses, pulleys, etc.). I'm sure a good mechanical engineering text on statics and strengths or the like would have some good info. I looked briefly for a good online reference but didn't see one. Perhaps someone else reading this group knows one?
Here's a really brief out-of-my-head description.
When an object is at rest, the sum of all forces on it must be zero. Some forces want to push or pull an object in one direction, such as gravity pulling down on an apple hanging from a tree. Given that the apple is stationary, there must be an equal and opposite force pulling up on the apple from the stem. Other forces are rotational, such as the torque experienced by your vanity. If it's not falling off the wall, then the screws that fix it to the wall must be applying an equal and opposite torque.
The calculation of torque is pretty simple; it's merely force (usually expressed in lbs or newtons) times perpendicular distance from the point about which the rotation occurs.
T = F*D_perpendicular
When I say perpendicular distance, think of it this way. Draw a line along the direction of the force you're applying (straight up and down in the case of the gravitational force on your vanity) passing through the point at which you are applying the force. Then draw another line perpendicular to that one which passes through the point about which the rotation occurs. Depending on the direction of the force, this second line will not necessarily pass through the point where it is being applied. The perpendicular distance is the distance from your original line (but not necessarily the point where the force is applied) to the center of rotation along the perpendicular line. This becomes important if the force you're applying is directed toward or away from the pivot-point, rather than tangential to it. Imagine trying to spin a merry-go-round by pushing straight in toward the middle. It wouldn't happen. You'd be applying a lot of force several feet from the center, but the perpendicular distance (and hence the torque) would be zero.
In the case of your glass-top vanity, the downward force would not be directed at a single point, but would be spread out evenly from the wall out to the outer edge. You could find the total torque using integral calculus, but in this case we can do it more simply. If we ignore the weight of the sink for simplicity's sake, we can say that the 100 lbs of glass is spread out evenly over the span from the wall to a distance 2 feet away (the outer edge of the glass). This is effectively the same as if the full 100 lbs of force was applied in the middle of the glass, at a distance of 1 foot from the wall. Granted, the weight of the sink might not be spread symetrically, but we can probably ignore that and just say that the two together are applying ~120 lbs of force at a perpendicular distance of about 1 foot, giving us 120 ft-lbs of torque. If a 200 lb person sat on the edge of the glass, they would be applying 200 lbs of downward force at a distance of 2 feet from the pivot point, and hence another 800 ft-lbs of torque.
Meanwhile, assuming your screws hold and the vanity doesn't fall down, the screws must be applying 120 ft-lbs of force in the opposite direction (or 920 ft-lbs if the 200 lb guy is still sitting on the edge). If the screw is 1/2 ft from the pivot point, it must be applying 240 lbs of force in order to come out to 120 ft-lbs of torque (or a whopping 1840 lbs of force with the person sitting on the edge). Of course there will be multiple screws spread out over multiple studs, so no one screw will have to survive that much force.
Given your three-screw-per-stud design where the top screw is, say, 7
1/2 " from the pivot point at the bottom of the backer board, you'd probably want to use screws that can support around 300 lbs of tensile force. I don't think that's a really big deal; you won't have to use
3/4" diameter lag bolts or anything like that.
You can always do a mockup out of cheap lumber, screw it to a wall out in your garage or somewhere, and sit on it or jump up and down on it or whatever to convince yourself that it'll hold.
Josh