When the Gemarah discusses the Zmanim for Tzeis and Alos it discusses them in terms of time after sunset/before sunrise.
True, in fact I believe it's measured in distance not in minutes.
I (and many Poskim) take that to mean, 72 minutes before sunrise on March 21st or September 21st in Israel will be "Dawn".
At 72 minutes before sunrise on those days the sun is 16.1° below the horizon, therefore we set the time for "Dawn" 16.1° before sunrise.
The Gemoro does talk about minutes but when your trying to figure out different times of the day, based on the sun, it only make sense to calculate that based on where the sun would be, not a set amount of minutes before where the sun will be at a later point in the day.