I tried MLoudnessAnalyzer (MLA) with the EBU 3341 Test signal:
and the LU meters showed 0, without any Offset needed, on any of the 3 selectable EBU scales. (NB The frequency is important; other frequencies will be registered at other LU levels)Stereo sine wave, 1000 Hz, −23.0 dBFS (per-channel peak level);
signal applied in phase to both channels simultaneous; 20 s duration
That confirms the calibration and reference level for MLA. The PDF User Guide has more info (go and read it now). Here's a screenshot showing the audio going into MLA, the LU meters registering 0 and the audio signal level at -23 dbFS:
>>> http://i.imgur.com/Seu2YVJ.pngAdjusting Offset 'just' changes the levels seen on the meters (and in the figures). So, if you want a -18 reference level ("Target"), you would set the Offset to -5. A -23dbFS audio signal would then register at -5 on the LU meters, a -18dbFS audio signal would register at 0 on the meters and so on. As can be seen in these two screenshots:
. . . . . . . . . . . 
http://i.imgur.com/DNYlbai.png . . . . . . . . http://i.imgur.com/1xIsAnk.png
Where the confusion can arise is that the actual reference level is not directly shown on the GUI - it is in fact -23 +/- the Offset. This leads to the changes suggested in the other thread:
- (a) Show / adjust the reference level ("Target") explicitly, the default would be -23dbFS (= 0 LU) and there is no need for the Offset,
(b) add "LU" to the figures as a gentle reminder
(c) perhaps add in a a GUI control and graphics in the meters and timegraph for the Short-Term maximum level.
