For desktop browser all modern browser uses Zoom functionality so we can use PX but if same site can be seen on mobile then would px not be good for zooming in mobile browsers.
I recommend not to use pixel precision designs generally and particularly when developing for mobile devices. The reasons are simple:
Dan Cederholm's book "Bulletproof Web Design" may not be quite as bulletproof as the title suggests, but it's a really good start for answering your question/ solving your problem.