Sample rotation around the magic angle averages out the dipolar couplings in homonuclear spin systems in a first-order approximation. However, in higher orders, residual coupling terms remain and lead to a broadening of the spectral lines. We investigate the source of this broadening and the effects on the powder line shape in small spin systems with and without chemical shifts. We show that one can expect different scaling behavior as a function of the spinning frequency for the two cases.