Both sets are centred, the cross-covariance is formed and the rotation read off its singular value decomposition. The sign correction on the last singular direction is what stops the routine returning a reflection, which fits the points equally well but is not a rotation. The SVD comes from the Jacobi eigendecomposition of H'H, so no external linear algebra is used.
References
Kabsch (1976), Acta Crystallographica A32(5):922-923, doi:10.1107/S0567739476001873 ; Kabsch (1978), Acta Crystallographica A34(5):827-828. doi:10.1107/S0567739478001680
Examples
V <- c(1, 2, 3, 4, 5, 6, 7, 8)
Kabsch(V, V)
#> $estimate
#> [1] 0
#>
#> $rmsd
#> [1] 0
#>
#> $rotation
#> [,1]
#> [1,] 1
#>
#> $det_rotation
#> [1] 1
#>
#> $singular_values
#> [1] 42
#>
#> $n
#> [1] 8
#>
#> $method
#> [1] "R = V diag(1,...,d) U' from H = P'Q, Kabsch (1976, 1978)"
#>
#> attr(,"class")
#> [1] "morie_rich_result" "list"
