I'm learning like everyone else but i can share my findings.
which i found to be helpful.
Web Accessibility Initiative - that's what i was saying earlier, that to create such a site there are side effects, one i mentioned earlier is that to get the WAI Badge if you like the site is so basic in construction its not practical to try, as the results will be disappointing.
Ive like many done alot of reading on the internet about the correct way to go, a base line to get things on a standard road for presentation purposes. And to me there is a war of words on the internet about the best practices. Nothing is definitive in the right way.
I draw my conclusions from the magazines i have delivered and the so called expert columns, with that practising the results too.
Sir Dude your right about the pt (I do get confused with the million options in CSS)
So following and reading the advice over the net and my magazines and testing PERSONALLY i have found that by setting a BASE this can standardise the font size results.
Different browsers - have display different sizes for (em)
So when working towards a WAI site,
its always going to look different per browser.
If that's okay for you then that's fine

I like things to stay the same, so i wont go down a totally em road, i have proven to myself a pt / pix base then em up from there will standardise the font output.
My 25 cents worth lol
p.s. i'm no expert its only my understanding.