@KDLAAug 17.2009 — #It depends on the browser. Fx tends to equate 1em to 14px; IE's is a little larger at 16px.
What I do, is put a base of 10px in the body, so that all em sizes are easily calculated: <i> </i>body {font-size: 10px;} p {font-size: 1.2em;} /*equals 12px*/ div {font-size: 1.5em} /*equals 15px*/