[step:Prove the formula for a convex polygon by decomposing its parallel body]Let $P \subset \mathbb{R}^2$ be a convex polygon with vertices $v_1,\dots,v_m$ listed counterclockwise and edges
\begin{align*}
E_i := [v_i,v_{i+1}],
\end{align*}
where $v_{m+1}:=v_1$. Let $\ell_i := \mathcal{H}^1(E_i)$ be the length of $E_i$, and let $n_i \in \mathbb{R}^2$ be the outward unit normal to $E_i$. At the vertex $v_i$, let $\alpha_i \in (0,\pi]$ denote the exterior angle between the outward normals $n_{i-1}$ and $n_i$, measured in the exterior normal cone of $P$.
For $t \geq 0$, define the rectangular strips
\begin{align*}
R_i := \{x+s n_i : x \in E_i,\ 0 < s \leq t\},
\end{align*}
and the circular sectors
\begin{align*}
S_i := \{v_i + r u : 0 < r \leq t,\ u \in C_i \cap \partial B\},
\end{align*}
where $C_i$ is the exterior normal cone of $P$ at $v_i$. We justify that these pieces exhaust $P+tB$ up to boundary sets. If $y\in (P+tB)\setminus P$, compactness of $P$ gives a point $x\in P$ with $|y-x|=\operatorname{dist}(y,P)\leq t$. The nearest-point condition for a closed convex set says $y-x$ belongs to the exterior normal cone of $P$ at $x$: indeed, if some $z\in P$ satisfied $(y-x)\cdot(z-x)>0$, then for sufficiently small $\lambda\in(0,1)$ the point $x+\lambda(z-x)\in P$ would have smaller distance to $y$, contradicting the choice of $x$. For a polygon, a boundary point $x$ lies either in the relative interior of a unique edge, where the exterior normal cone is the ray $\{s n_i:s\geq0\}$, or is a vertex $v_i$, where the exterior normal cone is $C_i$. Hence $P+tB$ is the disjoint union up to $\mathcal{L}^2$-null boundary pieces of $P$, the strips $R_i$, and the sectors $S_i$.
The map
\begin{align*}
\Phi_i: E_i \times (0,t] &\to R_i \\
(x,s) &\mapsto x+s n_i
\end{align*}
is an isometry from the rectangle $E_i \times (0,t]$ onto $R_i$, so
\begin{align*}
\mathcal{L}^2(R_i)=t\ell_i.
\end{align*}
The sector $S_i$ has radius $t$ and angle $\alpha_i$, hence
\begin{align*}
\mathcal{L}^2(S_i)=\frac{\alpha_i}{2}t^2.
\end{align*}
Since the exterior angles of a convex polygon sum to $2\pi$,
\begin{align*}
\sum_{i=1}^m \alpha_i = 2\pi.
\end{align*}
Therefore
\begin{align*}
\mathcal{L}^2(P+tB)
&= \mathcal{L}^2(P) + \sum_{i=1}^m \mathcal{L}^2(R_i) + \sum_{i=1}^m \mathcal{L}^2(S_i) \\
&= \mathcal{L}^2(P) + t\sum_{i=1}^m \ell_i + \frac{t^2}{2}\sum_{i=1}^m \alpha_i \\
&= \mathcal{L}^2(P) + t\,\operatorname{Per}(P) + \pi t^2.
\end{align*}[/step]