This is my <style> block:

<style>
 p {text-align:left; font-size:10pt; font-family:Arial,sans-serif; line-height:1.2em;}
 br.big {display:block; content:""; margin-top:0.5em; line-height:190%; vertical-align:top;}
 p.big {margin-top:1.5em}
</style>

<p><b style="font-size:12pt">I'm showing the tags in red.</b><br>
<br>
<b>This page illustrates ways of adding variable amounts of extra vertical space after a “<br>” line break (or between paragraphs).</b><br>
 
This line ends in a plain “<br>” tag.<br>
This next line ends in “<br/>” (the effect is identical).<br/>
This line is sufficiently long that it exceeds 40em (the max-width), so that it will wrap and occupy two lines on the screen.<br>
This line ends has a bit of extra space after it, via the “vertical-align:-37%” trick.<span style="vertical-align:-37%">&nbsp;</span><br/> 
You don't need to use “&nbsp;” because all other space characters also work, including regular space, thin space (&thinsp;), hair space (&#8202;), zero-width space (&#8203;), and zero-wdith no-break space (BOM = U+FEFF = &#xFEFF; = &#65279;).<span style="vertical-align:-37%">&#xFEFF;</span><br>
In fact, to my surprise, it even works with no space at all (but I don't recommend this, because it's surprising, and because an HTML optimizer might remove it):<br>
This line demonstrates it.<span style="vertical-align:-37%"></span><br>
37% looks nice, but there's nothing magical about it. This line uses 75% for more vertical space.<span style="vertical-align:-75%">&nbsp;</span><br> 
This line uses 25% for a smaller gap.<span style="vertical-align:-25%">&nbsp;</span><br> 
This is the last line of the paragraph, which is intentionally very long, so that it will exceed the max-width and wrap onto more than one line on the screen, so that you can see the spacing difference.</p>

<p>This is a new paragraph, beginning with <p> and ending with </p>.</p>

<p>This is another new paragraph, beginning with <p> and ending with </p>.</p>

<p class=big>This is a new paragraph, beginning with <p class=big> so that it will have a bit of extra space before the first line.</p>

<p>In this paragraph, the first line is intentionally very long, so that it will exceed 40em (the max-width) and wrap onto more than one line on the screen, so that you can see the default line-spacing.<br>
This is a short line.<br>
This is another short line, but with extra space after it.<br class=big>
This is another short line, still within the same paragraph, but with normal space after it.<br>
This is another short line, but with two line-breaks.<br><br>

This is the last line of the paragraph.</p>