As far as I know, the speakers aren't manufactured differently (different # of winds on coil) for whether they are going into a 2x12 vs 4x12 cabinet.
My understanding of cabs with 2 speakers (e.g. 2x12) is they are usually (!) a pair of 16 ohm speakers wired in parallel, resulting in 8 ohms.
The cabs with 4 speakers (e.g. 4x12) are two pairs of speakers, each 16 ohms, where each pair is wired in parallel within the pair (so each pair is 8 ohms), but the pairs are then placed in series, resulting in 16 ohms.
N = Number of speakers
w = individual speaker impedance (assuming all the same)
W = total "system" impedance
Parallel:
W = w/N
Series:
W= w*N
So a 4x12 cabinet of 4 16-ohm speakers is:
W = (16 / 2) * 2 = 16 ohms