Figma line height vs Flutter's TextStyle height illustration

main.dart

import 'package:flutter/material.dart';

void main() => runApp(MyApp());

const lineHeight = 27.0;

class MyApp extends StatelessWidget {
  @override
  Widget build(BuildContext context) {
    return MaterialApp(
      title: 'Figma line height vs Flutter\'s TextStyle height',
      debugShowCheckedModeBanner: false,
      theme: ThemeData(
        primarySwatch: Colors.blue,
      ),
      home: Home(),
    );
  }
}

class Home extends StatelessWidget {
  @override
  Widget build(BuildContext context) {
    return Scaffold(
      body: Container(
        color: Colors.grey[300],
        alignment: Alignment.center,
        child: Column(
          mainAxisSize: MainAxisSize.min,
          children: [
            const Text('"Bad" text height'),
            Container(
              width: 100,
              height: 40,
              color: Colors.white,
              child: BadText(),
            ),
            const SizedBox(height: 24),
            const Text('"Good" text height'),
            Container(
              width: 100,
              height: 40,
              color: Colors.white,
              child: GoodText(),
            ),
          ],
        ),
      ),
    );
  }
}

class BadText extends StatelessWidget {
  @override
  Widget build(BuildContext context) {
    return Row(
      mainAxisAlignment: MainAxisAlignment.center,
      crossAxisAlignment: CrossAxisAlignment.center,
      children: const [
        Icon(Icons.fiber_smart_record_outlined),
        SizedBox(width: 12),
        Text(
          'Text',
          style: TextStyle(
            fontSize: 17,
            height: lineHeight / 17,
            fontWeight: FontWeight.w400,
          ),
        ),
      ],
    );
  }
}

class GoodText extends StatelessWidget {
  @override
  Widget build(BuildContext context) {
    return Row(
      mainAxisAlignment: MainAxisAlignment.center,
      crossAxisAlignment: CrossAxisAlignment.center,
      children: [
        const Icon(Icons.fiber_smart_record_outlined),
        const SizedBox(width: 12),
        Container(
          height: lineHeight,
          alignment: Alignment.center,
          child: const Text(
            'Text',
            style: TextStyle(
              fontSize: 17,
              fontWeight: FontWeight.w400,
            ),
          ),
        ),
      ],
    );
  }
}