100% crop is when the pixels from your camera are displayed on screen in a 1:1 ratio, or 100%, rather than being resized to some degree.
Depending on your software the way you achieve that may be different. I don't use Photoshop in any flavour, so I won't tell you how to do it there. I use Lightroom and, rarely, DPP.
If we consider the 7D, in total it captures 5184x3456 pixels. If your monitor can only display 1920x1200 pixels, for example, then you can't fit all the pixels from the camera onto the screen at once without resizing. As soon as you resize you lose some of the detail you captured, and the noise, and you lose sight of the original sharpness of the capture, relying instead on what the software does with it when resizing.
To see the whole image on screen you would have to resize the image to 1920/5184*100% = 37% to fit within the screen width. To fit within the screen height you would have to resize to 1200/3456*100% = ~35%. In other words you would be viewing the image at ~35% when viewing to fit to the screen. If your screen is smaller than 1920x1200 then you would have to shrink the image even more.
In order to view part of the image at 100% you make a crop from the original that is smaller than the screen it will be displayed on, allowing for all the menus, toolbars, status bars and so on around the periphery. Thus you would make a crop from the original of maybe 800x533, 1024x683, 1200x800 or something like that. Having selected the pixels to output you must not resize the image further. You must output the image to the exact size you cropped out.
Actually you can make any crop you like. The important thing is that between making the crop and displaying the image at the final destination it must not be resized. If it does get resized then you will not be seeing pixels in a 1:1 ratio, or 100% as intended by the photographer. You will see whatever your display software chose to manufacture. If you use a hosting site like Flickr then, unless you view the original file as uploaded you will be seeing some version invented by Flickr, with its own limitations in resizing and sharpening subtlety. You'll see what Flickr wants people to see, not what you want people to see.