JSFiddle - React, Tailwind, and code Playground

HTML

<div class="letter" data-letter="Н">
  Например, такой текст такой текст такой текст такой текст
</div>

CSS

.letter {
  font-size: 26px;
  line-height: 1.2;
  background: pink;
  position: relative;
  padding-left: 4.5ch;
  text-indent: -1ch;
  min-height: 2.4em;
  
  width: 400px;
}

.letter::first-letter {
  font-family: monospace;
  opacity: 0;
}

.letter::before {
  content: attr(data-letter);
  font-size: 72px;
  line-height:1;
  position: absolute;
  left: 0.2em;
  top: -0.05em;
}