If you are designing a PDF for screen reading, embedding at 20 pt for headings ensures it looks as good on an iPad as it does on a laser printout.

Given these elements, a write-up could explore the significance of typography in written communication:

Despite its utility, Times New Roman faces significant criticism in the design world.

The U.S. Federal Register, many state courts, and international patent offices still specify Times New Roman (or a "Times-equivalent serif") at specific point sizes. As long as paper documents, physical signs, and large-print legislation exist, the combination of this historic typeface and this human-friendly scale will remain a cornerstone of clear communication.

Today, Times New Roman is a polarizing figure in the design world.