First, the thermometer is dipped into boiling water, and the mercury inside the thermometer rises to a high level, called the boiling point. This level is then marked as 100°C. The thermometer is then dipped into melting ice, which causes the mercury level to fall to a point called the ice point. This point is then marked as 0°C. The length of the thermometer from the 0°C mark to the 100°C point is then divided into 100 equal sections, and the rest of the levels are marked accordingly.
