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If base = 16 px
1 px = 0.0625 rem
Pixel definition provided by Dictionary.com
A pixel is the smallest element of an image that can be individually processed in a video display system.
Rem definition provided by Snook.ca
The em unit is relative to the font-size of the parent, which causes the compounding issue. The rem unit is relative to the root—or the html—element. That means that we can define a single font size on the html element and define all rem units to be a percentage of that.