I have a dialog containing two combo boxes, one owner draw and one non owner draw.
This is how they are defined in the .rc file:
COMBOBOX IDC_COMBO2,149,49,77,73,
CBS_DROPDOWNLIST | CBS_OWNERDRAWFIXED | CBS_SORT | VS_VSCROLL
COMBOBOX IDC_COMBO3,237,49,48,30,
CBS_DROPDOWNLIST CBS_SORT | WS_VSCROLL
They have exactly the same height in the .rc file, but the owner draw one (the one on the left side) is slightly higher that the non owner drawn one: