Very occasionally I’ll use an empty DIV for decoration, and in CSS use height: 1px.
In IE6 to make this work you need to put comments inside the DIV, otherwise it’ll display at the height of the font you’re using.
<div class=”line”><!– –></div>
You don’t need any line-height fixes in the CSS. Yes, it’ll add to your markup a bit, but you should probably be explaining why you’re using meaningless, empty DIVs anyway.