font-size is the baseline height of the font (the height of a capital H character) plus a little room above it (the ascender) and larger amount of room below it (the descender).
For a particular font at a particular font-size, the baseline height will always be the same size. Below are some examples, based on measurements of the Arial font:
font-size baseline height
10 7
11 8
12 9
14 10
In theory, for CSS, pt is a rough approximation of the baseline height in px. For instance, a font-size:9pt has a baseline height of 9px, which corresponds to font-size:12px. In practice, I've sometimes found that pt is larger than the baseline height by 0.5 to 1.0 px.
Here's a jsfiddle showing a side-by-side comparison of capital H's in px and pt.
In most PSDs I've seen, a font specified as 12pt is in fact 12px. But this may vary. When in doubt, measure the baseline height of the text and convert backwards from that to a font-size in px. For instance, if a capital H has a height of 9px, then the font-size is 12px. Sometimes antialiasing in a PSD makes it difficult to accurately measure the baseline height.
与恶龙缠斗过久,自身亦成为恶龙;凝视深渊过久,深渊将回以凝视…