Testing jquery's height css

Want to know exactly how height is manipulated by jquery's standard .height() function.

by nilloc

HTML

<div id="tester">
    tester
<div>

CSS

#tester {
    height:200px;
    width:100px;
    background-color:teal;
    color:white;
}

JavaScript

$(function () {
    $('#tester').click(function () {
        $('#tester').height(100);
    });
});