Is it still neccesary to utilize the spacer image on empty table cells or can we get away with using the   with font-size and line-height set to 0?

<tr>
<td style="line-height:10px;"><img src="spacer.gif" width="1" height="10" alt="" border="0" style="display:block" /></td>
</tr>

vs

<tr>
<td height="10" style="line-height:0px; font-size:0px;">&nbsp;</td>
</tr>

Has anyone experienced issue with the second code block?