I can't invent an example for you, but here is the concept:
You have one feeder that powers two dwelling units. I suppose that could mean that the feeder lands on some manner of junction box and separate conductors go to each unit. You wish to calculate the load on that feeder, so that you can determine its conductor size. Do two calculations. First, calculate the total load of the two units using the "standard method." Secondly, calculate the total load that would result from a (fictitious) set of three units that are identical to the two you have, but this time use the "optional method." Size the feeder based on the smaller result of these two calculations.