\cals@paddingL=12pt \relax
\cals@paddingR=13pt \relax
\setlength{\cals@paddingT}{14pt}
\setlength{\cals@paddingB}{15pt}

\cals@paddingD=1pt \relax
\setlength{\baselineskip}{10pt}

\def\cals@celll@end{}

\setbox0=\cals@cell{200pt}{0pt}{\noindent \vrule height3pt depth2pt width1pt}
\showbox0

\setbox0=\cals@cell{200pt}{100pt}{\noindent \vrule height3pt depth2pt width1pt}
\showbox0

%
% Zero width makes exact size
%
\cals@setpadding{}\cals@setcellprevdepth{}
\setbox0=\cals@cell{200pt}{0pt}{\noindent \vrule height50pt depth0pt width200pt}
\showbox0