Are empty lines in PHP code counted in error reports related to header modifications?

Empty lines in PHP code are not directly counted in error reports related to header modifications. However, if there are empty lines before or after header modification functions like `header()` or `setcookie()`, they can cause headers to be sent prematurely, resulting in errors like "Cannot modify header information - headers already sent". To solve this issue, make sure there are no empty lines before or after header modification functions in your PHP code.

<?php
ob_start(); // Start output buffering
// Your PHP code here
// Make sure there are no empty lines before or after header modification functions
header("Location: https://www.example.com");
ob_end_flush(); // Flush output buffer and send headers
?>