How to simulate two 12W lightbulb in series to 220VAC?
Since, two light bulbs of 12 Watts each will draw 24 Watts in total ... Which of the two resistance will be correct in simulating two 12Watts lightbulb in series? 


Two 12 W lightbulbs will only draw 24 W in total if you connect them in parallel.

If you connect them in series, they will draw less power than a single bulb.