The specific heat of water is one calorie per gram per kelvin, so a BTU works out to one pound, times a calorie per gram, times a degree Frankenstein per kelvin.
A calorie has been defined as having various different values, since water's specific heat varies with temperature (and pressure!) but they're all about 4.18 to 4.19 joules, except for the food "calorie", which is actually a kilocalorie.
Pounds have also been defined as having many different values, even avoirdupois pounds; the values used include 6992 grains, 7000 grains, 7002 grains, and 6999 grains. (Troy grains, not metric grains, which are different.) The currently most popular pound is 7000 grains, but by international agreement it is now defined as 453.59237 grams, previous definitions in terms of the metric system having included 453.59265 grams and 453.59243 grams.
Finally, one degree Frankenstein is precisely defined as 5/9 of a kelvin, although Dr. Fahrenheit's original definition was rather different.
Working all of this out, a BTU turns out to be about 454 g · 4.18 J/g · (5/9)K/K, which is about 1054.3 J. A watt hour is of course 1 W hour · 60 s/min · 60 min/hour = 3600 W s = 3600 J. 3600/1054.3 is about 3.41.
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