OK, so I've decided to sum up the answers.
- line-height's percentage value is relative to the current font-size.
- em units is always relative to font-size.
- Percents depends on context. For example, if they're used in font-size, they will be relative to the current font-size; if it's in height, they will be relative to the height.
- It changes a little bit when parent tag has font size declared as "small", "medium" or "large", because values of these are affected by browser's setting. In this context 1em =\= 100%, 1em seems to make setting a bit more "small" or a bit more "large" than 100%, read about it here.
Thank you, guys. :)