Cells have
Format: Number
Category: Percentage
Decimal places: 2

How do I find cells whose contents are displayed as 0.00%

Select all the cells you want to search in (for this question, that is
probably all the cells on the worksheet) and press CTRL+F to bring up the
Find dialog box. First, make sure the "Find what" field has nothing in it.
Next, if all the options are not displayed, click the "Options" button to
reveal them. Now look to the right of the "Find what" field... you will see
a "Format" button... click it. On the "Find Format" dialog box that appears,
select the Number tab and then select Percentage from the Category list and
select 2 in the "Decimal places" field, then click the OK button. Now click
the "Find All" button, then press CTRL+A and finish off by clicking the
Close button. All the cells within the original selection that are formatted
a Percentage with 2 Decimal Places will all be selected.

Rick Rothstein (MVP - Excel)