Banfa,
Why do you do "font-size:100%"? font-size is always 100% unless it's changed elsewhere.
Well I may be a little out of date on this point but research seems to suggest that when using proportional font sizes (em, %, ex to name a few) the various browsers from various makers do not always seem to produce the same result for the same value.
Setting the font-size to 100%, which should be the CSS font-size equivalent of the assignment 1 = 1, actually reduces these effects.
This stems from the days of IE5, FireBird, Opera 6 and Netscape 6 so may my inclusion of it may well be a legacy thing now-a-days.
Setting the margin and padding also stems from those days where the different browsers variously put margins or paddings on the html or body tag to create the default margin.
The posted CSS is what I used to create as level a playing field as possible cross browser to start from.