<style>
  *::first-letter {}
</style>
<li id="list">
</li>
<script>
  list.offsetTop;
  let s = document.createElement('style');
  s.textContent = `
    * {
      columns: 56;
    }
    *::first-line { }
  `;
  document.documentElement.appendChild(s);
  list.innerText = 'ó';
  list.offsetTop;
  list.textContent = '';
</script>