$comment =~ s/(?:\s*[\n\r]\s*){2,}/\n<p>/g;
$comment =~ s/[\n\r](?!<p>)/<br>\n/g;
$comment =~ s/<p>/<p>\n/g;

##</code><code>##

$comment =~ s/(?:\s*[\n\r]\s*){2,}/\n<p>\n/g; 
$content =~ s/(?!<p>)[\n\r](?!<p>)/<br>\n/g;