Button Reset

What makes button position text vertically

HTML

<button>BUTTON</button>
<div>DIV</div>

CSS

body button,
body div {
    display:inline-block;
    height: 50px; width:100px;
    font: 14px Arial;
    padding: 0px;
    text-align: left;
    color: #000;
    border: 0px;
    background: #F00;
    vertical-align:top;
    box-sizing:border-box;
    cursor:pointer;
    
    margin:10px;
    letter-spacing: normal;
    word-spacing: normal;
    text-transform: none;
    text-indent: 0px;
    text-shadow: none;
    
    -webkit-appearance: none;
    -webkit-align-items: flex-start;
    -webkit-justify-items: flex-start;
    -webkit-box-align: start;
    box-align: start;
}