To convert pixels (px) to em units, you need to know the base font size of the element or the document. The em unit is a relative unit of measurement in CSS that is based on the font size of the element or its parent element. Here's the formula to convert pixels to em:

em = pixels / base_font_size

To convert a specific value from pixels to em, you'll need to divide the pixel value by the base font size. Here's an example:

css
/* Assuming the base font size is 16 pixels */

/* Convert 24 pixels to em */
div {
    font-size: 24px; /* 24 pixels */
    font-size: 1.5em; /* 24 / 16 = 1.5 em */
}

In the above example, if the base font size is set to 16 pixels, setting the `font-size` property of the `div` to `24px` will result in a font size of `1.5em`. This means the `div` font size is 1.5 times the base font size.

Remember that the em unit is relative, and its value will depend on the context in which it is used. If the `font-size` property of the parent element is modified, the value of em units in the child elements will adjust accordingly.

Keep in mind that the base font size can vary depending on the browser, user settings, or specific CSS declarations. It's a good practice to set a base font size using a CSS reset or normalization technique to ensure consistent and predictable results when working with em units.

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