I want to make the content center, i have out of idea what else I can change.
\documentclass[12pt,oneside]{book}
\usepackage{showframe}
\renewcommand\ShowFrameLinethickness{0.15pt}
\renewcommand*\ShowFrameColor{\color{red}}
\usepackage{makecell,siunitx}
\usepackage{booktabs}
\begin{document}
\begin{table}[htp!]
\centering
\begin{tabular}{
l
S[table-format=2.2,table-space-text-post=\%]
S[table-format=3.2,,table-space-text-post=\%]
}
\toprule
& \multicolumn{2}{c}{\thead{\makebox[0pt]{\textbf{Descriptive Analysis 1}}}}\\
\cmidrule{2-3}
& \textbf{MM}
& \textbf{CM} \\
\midrule
N & {10} & {10} \\
Mean & 91.45\% & 8.55\% \\
Median & 94.74\% & 5.26\% \\
\bottomrule
\end{tabular}
\end{table}
\end{document}