+from the body is not counted.
+
+As with the special case of &$message_size$&, during the expansion of the
+appendfile transport's maildir_tag option in maildir format, the value of
+&$message_linecount$& is the precise size of the number of newlines in the
+file that has been written (minus one for the blank line between the
+header and the body).
+
+Here is an example of the use of this variable in a DATA ACL: