We study the fundamental question of dynamical tunneling in generic two-dimensional Hamiltonian systems by considering regular-to-chaotic tunneling rates. Experimentally, we use microwave spectra to investigate a mushroom billiard with adjustable foot height. Numerically, we obtain tunneling rates from high precision eigenvalues using the improved method of particular solutions. Analytically, a prediction is given by extending an approach using a fictitious integrable system to billiards. In contrast to previous approaches for billiards, we find agreement with experimental and numerical data without any free parameter.