Target Size / Base Size = Value
Since we can assume that browsers use 16px as default (after all, that's what Jonathan Snook did to assume that 62.5% is 10px), then your Base is 16. If you want 32px, then 32 / 16 = 2
, want 40px then 40 / 16 = 2.5
, want 24 then 24 / 16 = 1.5
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The same goes for 75%... Determine what 75% is (it's 12) and perform the same calculation. If you want 32px, then 32 / 12 = 2.666
, want 40px then 40 / 12 = 3.333
, want 24 then 24 / 12 = 2
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