I should have created a local variable to store the result variable and return after the if statements. I just couldn’t help to make it look partially nice. My brain just doesn’t think at this high caliber of LOC optimizations.

New optimized LOC version:

internal static bool AreBooleansEqual(bool orig, bool val)
{
    bool result;
    if(orig) 
    {
        if(val)
        {
            result = false;
        }
        else
        {
            result = true;
        }
    }
    else
    {
        if(val)
        {
            result = true;
        }
        else
        {
            result = false;
        }
    }
    return result;
}

My previous LOC: 12
New LOC version: 27