<!DOCTYPE html>
<html lang="en">
<head>
<meta charset="utf-8">
<title>em and rem units</title>
<style>
html {
font-size: 16px;
}
.ems li {
font-size: 1.3em;
}
.rems li {
font-size: 1.3rem;
}
</style>
</head>
<body>
<ul class="ems">
<li>One</li>
<li>Two</li>
<li>
Three
<ul>
<li>Three A</li>
<li>
Three B
<ul>
<li>Three B 2</li>
</ul>
</li>
</ul>
</li>
</ul>
<ul class="rems">
<li>One</li>
<li>Two</li>
<li>
Three
<ul>
<li>Three A</li>
<li>
Three B
<ul>
<li>Three B 2</li>
</ul>
</li>
</ul>
</li>
</ul>
</body>
</html>