1. Let's denote Anusha's height as $A$. 2. Amira is 8% taller than Anusha, so Amira's height is $A + 0.08A = 1.08A$. 3. Seema is 10% shorter than Anusha, so Seema's height is $A - 0.10A = 0.90A$. 4. To find Amira's height as a percentage of Seema's height, calculate: $$\frac{1.08A}{0.90A} \times 100 = \frac{1.08}{0.90} \times 100 = 1.2 \times 100 = 120\%$$. 5. Therefore, Amira's height is 120% of Seema's height.