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Whenever you see a percentage, you should think "Percentage of what?". Not doing this is usually at the root of the trouble people get into with percentages.
The water and fat percentages mentioned in the question are certainly not percentages of the same thing. The sources of the figures should make clear what the percentage is of, but non-scientific ...
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mgkrebbs is totally right. It's standard in biology to evaporate the water to get the wet/dry weight, and then to see for the rest. This study is old so it may lack accuracy:
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