It’s easy to understand the difference between font-size units when you see them in action. Generally, 1em = 12pt = 16px = 100%. When using these font-sizes, let’s see what happens when you increase the base font size (using the body CSS selector) from 100% to 120%.

Point and pixel units are not necessarily best suited for web documents, which leaves us with the em and percent units. In theory, both the em and the percent units are identical, but in application, they actually have a few minor differences that are important to consider.

In the example above, we used the percent unit as our base font-size (on the body tag). If you change your base font-size from percent to ems (i.e. body { font-size: 1em; }), you probably won’t notice a difference. Let’s see what happens when “1em” is our body font-size, and when the client alters the “Text Size” setting of their browser (this is available in some browsers, such as Internet Explorer).

Generally, using percent on the body element (body { font-size: 62.5%; }), and then use the em unit to size it from there. As long as the body is set using the percent unit, you may choose to use either percent or ems on any other CSS rules and selectors and still retain the benefits of using percent as your base font size.