What 'reefing lines'
What reefing lines are you referring to? If you have slab or single line reefing, where a line runs from the boom through the first reefling grommet in the sail, then along the boom and through the reefing clew, and then down and back to the cockpit, you should use 5/16 line so it's easier on your hands on on the winch.
If all you are asking about are the small lines that you pass through the sail and tie off with reef knots and are used to keep the foot of the sail nice and neat, then any line, shoe laces even, would be fine.
Deep Blue C, 2002 C&C 110
Mt. Sinai, NY
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