When 1em is applied to an element, it takes the default value of the browser (usually, 16px) or the font-size value of its parent, right?. But I noticed that if I use something like margin-top: 1em in a h1 element (without using a reset stylesheet, and therefore, h1 is set to font-size: 32px), then 1em is equal to 32px, even if its parent element is set to font-size: 16px.
However, using something like font-size: 100%; solves the discrepancy.
What am I missing?