I was wondering if anyone could explain the theory of pinch harmonics to me. I can do them, that's not the issue, just looking to further my knowledge. Specifically, I'm wondering why a pinch harmonic on the 7th fret and the 12th fret of my g string sound the same. I guess I'm asking how does the position on the fretboard correlate with the sound coming out? For example, youd explain to someone new to guitar that every fret higher is a half step higher than the previous note, and each string is 5 half steps higher than the previous etc.

Also is there only one "acceptable" harmonic you'll get for each note, or are there multiple places you can put your right hand and get the correct sound?
Actually called Mark!

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I remember doing a class on harmonics in physics at high school. There's definitely science to it, but the best way to learn is to just experiment!
In terms of sound rather than science, the notes continue beyond the fretboard- if you play with a slide over your neck/middle pickup (while using the bridge pickup) you'll see what I mean here.

So basically you've got another octave or two over the pick ups. If you move your pinching hand you're basically changing the pitch of the harmonic- that Van Halen harmonic trill trick is the same logic. So if you're playing one in the same key, it'll sound right and one out of key will often sound a little messy.

If that makes any sort of sense?