2001 spatial oddity

With one cut a piece of card 16 cm by 9 cm can be made into two pieces which can be rearranged to form a square 12 cm by 12 cm. Explain how this can be done.

Problem

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2001 Spatial Oddity

A 16 cm by 9 cm piece of card can be cut into two pieces which can be rearranged to form a 12 cm by 12 cm square. Explain how this can be done.

Find the dimensions of other rectangles that can be cut into exactly two pieces and rearranged to form a square.