2em at a parent of 18px is 36px. That 36px is 2.25rem while the root stays 16, because rem ignores the parent.
Em compounds: 1.2em inside another 1.2em is 1.44 times the outer computed size, not 1.2 times the root. Put the parent’s computed pixel size in the parent field. Leave the root at 16 unless html is set otherwise.
1em × 16 = 16px
2em × 18 = 36px
Nested 1.2em of a 16px parent is 19.2px, and the inner 1.2em is 23.04px