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Spell Resistance stacks the same way Armor does, except it works against Spell Damage instead of Physical.

All heroes have a base of 20% Spell Resistance [unknown base P.R., is probably 20%], meaning that you don't take as much damage as your creeps do.

So two 10% Spell Resistance items is inferior to one 20% Spell Resistance item by about 1%.

It's not that hard if you understand the above formulae (Attack Speed and Time Scale).

E.g. Incoming Damage * Base Hero Resistance * Nullifier * Void Steppers * Raynor's Lv4 Marked For Death

Damage or 77.792% Damage Taken