You can also use pixels - the default font-size is 16px by default, setting 10px as a base allows you to use rems whereby 1rem = 10px because the root is set as 10px.
html { font-size: 10px}
body { font-size: 1.4rem; } /* =14px */
h1 { font-size: 2.4rem; } /* =24px */