<html>
<head>
<style>
h1 {
font-size: 2.5em; /* 40px/16=2.5em */
}
h2 {
font-size: 1.875em; /* 30px/16=1.875em */
}
p {
font-size: 0.875em; /* 14px/16=0.875em */
}
</style>
</head>
<body>
<h1>This is heading 1</h1>
<h2>This is heading 2</h2>
<p>This is a paragraph.</p>
<p>Specifying the font-size in em allows all major browsers to resize the text.
Unfortunately, there is still a problem with older versions of IE. When resizing the text, it becomes larger/smaller than it should.</p>
</body>
</html>