It's seems that the concept of the based/rebased is not clear to everyone.
Since Windows Vista/Seven, a new feature has been implemented in the OS.
This feature (address space layout randomization) has for goal to make reverse enginering harder by randomizing the memory address at which a module (exec file or dll) is loaded.
To do this, the exe or dll file has a flag set in its header.
Because this feature is 'new', people running with Windows XP doesn't have this problem and then always have wow.exe loaded at the standard address (0x00400000).
But because it is a Windows security feature, if you run on Windows Vista/Seven, you can disable it.
If you have Windows Vista, a registry key allows you to disable it (HKLM\SYSTEM\CurrentControlSet\Control\Session Manager\Memory Management\MoveImages).
If you have Windows Seven, you'll have to download a 5MB Microsoft tool (Enhanced Mitigation Experience Toolkit) downloadable at
Download Details - Microsoft Download Center - EMET to configure or disable it.
Once disabled (and after a reboot) your wow.exe will ALWAYS be loaded at 0x00400000.
This means for exemple that IDA addresses can be directly used with any computation.
So please, now, stop computing based/rebased/unbased/reunbased addresses and just go ahead !