Line box, line-height and vertical align

Please take note of the span with the yellow background.

X pÉ X pÉ
X pÉ X pÉ X pÉ

With line-height: 112.5%.

X pÉ X pÉ
X pÉ X pÉ X pÉ

With vertical-align: top apllied to the boxes with lime background.

X pÉ X pÉ
X pÉ X pÉ X pÉ