So from my understanding, font sizes using em or % will have identical values if they share the same base size?
In many cases. (In most cases, I say, you will probably never see a difference and don’t need to worry about it; though someone may argue this point.) And, of course, percentages are defined as a percentage while ems are defined as decimal numbers.
But, bigger picture, Joe_Temp is right: what I was getting at is, if you’re designing in pixels —right or wrong— there is no point in converting them directly to some other unit. Likewise, you should use
ems when you are designing with
ems in mind.
and by SASS… I always mean SCSS… traq.