I had to try this for myself for the sake of curiosity and since every car is different the results will be different. I checked it out in gph instead of mpg though since the headlight load is going to be constant, the same at idle as at highway speed. Once the car was completely warmed up I was using 0.2 gph at idle and when the headlights turned on it went to 0.23 gph. I repeated this several times each time waiting ~30sec to make sure it was not just a momentary change in consumption, with the same results each time. So for the Sentra the headlights/taillights use 0.03 gph. On level ground at 45mph the Sentra uses ~1gph so that's a 3% difference for lights/no lights. If I did a lot of driving at night I think that I would look into LED lights.
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