"The reference pixel is the visual angle of one pixel on a device with a pixel density of 96dpi and a distance from the reader of an arm’s length. For a nominal arm’s length of 28 inches, the visual angle is therefore about 0.0213 degrees. For reading at arm’s length, 1px thus corresponds to about 0.26 mm (1/96 inch)." [1]

[1] https://www.w3.org/TR/css-values-3/#absolute-lengths