What a BTU is
BTU stands for British Thermal Unit. It is a measure of heat, and on an air conditioner it means how much heat the unit can take out of a room in an hour.
A 12,000 BTU unit removes 12,000 units of heat per hour. A 24,000 BTU unit removes twice as much.
You will also see tons. One ton of cooling is 12,000 BTU per hour, so a 1.5 ton unit is 18,000 BTU and a 2 ton unit is 24,000 BTU. Shops in the UAE use both words, and they mean the same thing.
The number you want is the amount of heat your room gains in an hour. Match the unit to that and the room stays comfortable without the machine working itself to death.
