In brief
font-size sets the font's size. Relative units need a reference: em used for font-size is calculated against the parent's font size.
Useful to know
font-size sets the font's size. Relative units need a reference: em used for font-size is calculated against the parent's font size. [1]
Nested components with repeated increases can become unexpectedly large. Inspect inheritance rather than correcting every heading separately, and check that text remains usable when the reader enlarges it.
Sources
For further detail and to check the information: