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When looking at an image, the eyes tend to center higher up than the physical center of the image. The bottom margin are made larger than the side and top margins. Bottom weighting, or off-sets are used frequently in matting. On artwork with the visual center lower than actual center. The most common used matting has an equal margin all the way around. downwards to avoid visual ”sag” (this relates to picture framing, see Picture Framing section below) this is especially true if the font size is an odd number height and a 1px diff is the remainder … I will shift the text 1px (or more) upwards instead of downwards. Lastly, there are times when I eyeball the placement.
With that said, my preference is to use the baseline and x-height (see Type Terms section below) as the starting point for my box’s top and bottom lines respectively.
My answer focuses more on pragmatic technique rather than scientific or mathematical reasoning. I really like, and agree with, the answers given so far.