px is actually a relative font unit

Syntax and basic data types

The rule:
h1 { line-height: 1.2em }

means that the line height of "h1" elements will be 20% greater than the font size of the "h1" elements. On the other hand:
h1 { font-size: 1.2em }

means that the font-size of "h1" elements will be 20% greater than the font size inherited by "h1" elements.

When specified for the root of the document tree (e.g., "HTML" in HTML), 'em' and 'ex' refer to the property's initial value.

Pixel units are relative to the resolution of the viewing device, i.e., most often a computer display. If the pixel density of the output device is very different from that of a typical computer display, the user agent should rescale pixel values. It is recommended that the reference pixel be the visual angle of one pixel on a device with a pixel density of 96dpi and a distance from the reader of an arm's length. For a nominal arm's length of 28 inches, the visual angle is therefore about 0.0213 degrees.