>How did you calculate 100% = 1em ? 

That's the definition in the spec.  "On the 'font-size' property, [ems]
refer to the computed font size of the parent element."

So 1em equals the font-size of the parent element.

And "[percentages] refer to inherited font-size."  The inherited font size
of an element is the font-size of the parent element.  

So 100% equals the font-size of the parent element.

Therefore, 1em = 100% = the font-size of the parent element.

---Tim

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