According to Codefile.cs it is
string[] lines = System.IO.File.ReadAllLines(this.Path);
this.TotalLines = lines.Length;
and then these are aggregated at the class/assembly level
However if they are based on files recorded in the PDB then it will not be all your source files there are no sequence points (i.e. a place you can put a break point) that require the file to be recorded in the PDB.