  We study the fundamental question of dynamical tunneling in generic
two-dimensional Hamiltonian systems by considering regular-to-chaotic tunneling
rates. Experimentally, we use microwave spectra to investigate a mushroom
billiard with adjustable foot height. Numerically, we obtain tunneling rates
from high precision eigenvalues using the improved method of particular
solutions. Analytically, a prediction is given by extending an approach using a
fictitious integrable system to billiards. In contrast to previous approaches
for billiards, we find agreement with experimental and numerical data without
any free parameter.
