The line-height property refers to the distance between the baselines of lines of text rather than the size of the font, and it determines the amount by which the height of each element's box is increased or decreased. In the most basic cases, specifying line-height is a way to increase (or decrease) the vertical space between lines of text, but this is a misleadingly simple way of looking at how line-height works. line-height controls the leading, which is the extra space between lines of text above and beyond the font's size. In other words, the difference between the value of line-height and the size of the font is the leading.

When applied to a block-level element, line-height defines the minimum distance between text baselines within that element. Note that it defines a minimum, not an absolute value, and baselines of text can wind up being pushed further apart than the value of line-height

Every element in a line of text generates a content area, which is determined by the size of the font. This content area in turn generates an inline box that is, in the absence of any other factors, exactly equal to the content area. The leading generated by line-height is one of the factors that increases or decreases the height of each inline box.

To determine the leading for a given element, simply subtract the computed value of font-size from the computed value of line-height. That value is the total amount of leading. And remember, it can be a negative number. The leading is then divided in half, and each half-leading is applied to the top and bottom of the content area. The result is the inline box for that element.

As an example, let's say the font-size (and therefore the content area) is 14 pixels tall, and the line-height is computed to 18 pixels. The difference (four pixels) is divided in half, and each half is applied to the top and bottom of the content area. This creates an inline box that is 18 pixels tall, with 2 extra pixels above and below the content area. This sounds like a roundabout way to describe how line-height works, but there are excellent reasons for the description.

When the line-height is inherited by one block-level element from another, things get a bit trickier. line-height values inherit from the parent element as computed from the parent, not the child. It probably wasn't what the author had in mind: 

body {font-size: 10px;}
div {line-height: 1em;}  /* computes to '10px' */
p {font-size: 18px;}




This paragraph's 'font-size' is 18px, but the inherited 'line-height'
value is only 10px.  This may cause the lines of text to overlap each
other by a small amount.

A solution is, instead using em, or percentage (%), simply use a number with out any unit symbol 

div {line-height: 1.5;}
p {font-size: 18px;}




This paragraph's 'font-size' is 18px, and since the 'line-height'
set for the parent div is 1.5, the 'line-height' for this paragraph
is 27px (18 * 1.5).