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Take into account that 1em is not exactly 1 line, even less so since the line height can be altered independently from the font size. But I believe if you specify "line-height: 1.1", then you can say 1 line is 1.1em... although the user could alter the line height him-/herself. Bottom line: don't rely on the image being exactly some number of lines, it's going to be only approximate in practice.
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