Goidilic hammers yes. See another thread, called goidilic hammers. But that's stuff for the historians.
Anyway how we stat units: we stat units on a few things:
-how they should behave in battle
-on how they acted in historical battles we know off
-the equipment they have
-on what our historians tell us about them
-....
We use a overcomplicated Excel spreadsheet for this. But for the details you'll have to ask Qwerty or Tk-421