The proportion of power is the same as the PWM on/off ratio (duty cycle). If you want 25% heating use 25% of the time on and 75% off, for 50% use equal on and off times. The speed at which the cycle repeats is entirely up to you, it is the proportion of the cycle that matters. RMS is not really an appropriate term here. The reason RMS is used is to remove the complication of the average being zero when the polarity reverses but in simple PWM that doesn't happen. You could consider that the RMS value would be that which gave the same heating effect as DC would and work out the figure from that.
Brian.