JSFiddle - React, Tailwind, and code Playground

HTML

<ul>
    <li> Some text</li>
    <li>Some text<br />some more text</li>
    <li>some test text</li>
    <li>even more text<br />and more</li>
</ul>

CSS

ul li {
    display: block;
    height: 3em;
    border: 1px solid #ff0000;
}

ul li * {
    vertical-align: middle;
}