split text content to html content(p tag and br tag)

gistfile1.rb

include Rack::Utils
alias_method :h, :escape_html

def split_content(string)
  show_html = ""
  p_content = []
  lines = string.split("\n")
  lines.each_with_index do |line, index|
    new_line = h(line.strip)
    if index != lines.length - 1
      unless new_line.empty?
        p_content << new_line
      else
        show_html += "<p>#{p_content.join('<br />')}</p>"
        p_content = []
      end
    else
      if p_content.length != 0
        p_content << new_line
        show_html += "<p>#{p_content.join("<br />")}</p>"
      else
        show_html += "<p>#{new_line}</p>"
      end
    end
  end
  show_html
end