We’ve decided that 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.

When the client’s browser text size is set to “medium,” there is no difference between ems and percent. When the setting is altered, however, the difference is quite large. On the “Smallest” setting, ems are much smaller than percent, and when on the “Largest” setting, it’s quite the opposite, with ems displaying much larger than percent. While some could argue that the em units are scaling as they are truly intended, in practical application, the em text scales too abruptly, with the smallest text becoming hardly legible on some client machines.