Em or px - SEO experts

em or px?

i remark many sites that use CSS style their font sizes with **em **tags instead of **px

**I know em stands for Emphasized text but you can still change it through css, like font type and size, etc… of that particular em tag

what is the use of em tag?
is it something for search engines or something?

why cant you just use px?

also, could you use h1 or h2 tags more than one time per page?

any SEO experts?