Suppose that 100%, 16px, 1em, and 1 are equivalent (for unitless line-height). In my observation, 162.5%, 26px, 1.625em, and 1.625 all represent the same value.
While setting line-height to 1.625, 1.625em, or 26px produces consistent results in Chrome, using 162.5% causes differences (although Firefox displays it correctly).
Does anyone know why this discrepancy exists? I've thoroughly checked for errors but couldn't find any. It's puzzling how some sources provide inconsistent values like stating 160% as 26px instead of 162.5%. Here is an example:
Check out the demo here: http://jsfiddle.net/tr9Nr/1/ (best viewed in Chrome or IE11; Firefox displays it correctly).