The Real Meaning of font-size: 76%
CSS font "sizes", for simplicity, refer only to height. However, everything we see on a computer display has two dimensions, height and width. Any text we reduce by 24%, we make both 24% shorter, and 24% narrower. The net reduction in visible area from specifying font-size: 76% is therefore 42.24%.
The quick brown fox jumped over the sleeping dog. 12.16px
The quick brown fox jumped over the sleeping dog. 16px
The quick brown fox jumped over the sleeping dog. 76%
The quick brown fox jumped over the sleeping dog. 100%
The quick brown fox jumped over the sleeping dog. 15.2px
The quick brown fox jumped over the sleeping dog. 20px