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Line lengths vary, with 11, 22 and 28 being common. Eleven lines makes a very long small megillah but is preferred by many as it means the ten sons of Haman which are writ in one amud (column) alone (left) do not have to be enlarged.
The rules for writing a megillah are essentially those for a sefer torah, with two very significant differences: 1) A megillah that is pointed is not (according the Keset Hasofer) ruled invalid after the event (so a person who cannot read without vowels may therefore read). However it is made very clear that one should not put the vowels in, in the first instance. 2) A megillah is permitted to have illustrations in the margins of the parchment surrounding the text. However some authorities do not permit this.
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