NIST SP 800-57 §5.6.1 p.62–64 specifies a correspondence between RSA modulus size $n$ and expected security strength $s$ in bits:
Strength RSA modulus size
80 1024
112 2048
128 3072
192 7680
256 15360
This works out to approximately $s \approx 4 n^{0.43}$ (but I have no idea whether my extrapolation means anything; strengths up to 112 are indexed on DES while strengths 128 and above are indexed on AES, i.e. the strength is the difficulty of brute-forcing the corresponding symmetric algorithm with the specified key size).
What are these numbers based on? Do they come from the expected complexity of the best known factorization methods? Or are they extrapolation from the amount of computation in specific factorization efforts such as for RSA-768 (which “required more than $10^{20}$ operations”)?
(I'm asking for more precise information than Difficulty of breaking RSA for a given key sizeDifficulty of breaking RSA for a given key size. How big an RSA key is considered secure today?How big an RSA key is considered secure today? has a nice history of RSA factorizations, but doesn't answer my question — is that what the strength estimates are based on?)