  The quantity of dust in a spiral disk can be estimated using the dust's
typical emission or the extinction of a known source. In this paper, we compare
two techniques, one based on emission and one on absorption, applied on
sections of fourteen disk galaxies. The two measurements reflect, respectively
the average and apparent optical depth of a disk section. Hence, they depend
differently on the average number and optical depth of ISM structures in the
disk. The small scale geometry of the cold ISM is critical for accurate models
of the overall energy budget of spiral disks. ISM geometry, relative
contributions of different stellar populations and dust emissivity are all free
parameters in galaxy Spectral Energy Distribution (SED) models; they are also
sometimes degenerate, depending on wavelength coverage. Our aim is to constrain
typical ISM geometry. The apparent optical depth measurement comes from the
number of distant galaxies seen in HST images through the foreground disk. We
measure the IR flux in images from the {\it Spitzer} Infrared Nearby Galaxy
Survey in the same section of the disk that was covered by HST. A physical
model of the dust is fit to the SED to estimate the dust surface density, mean
temperature, and brightness in these disk sections. The surface density is
subsequently converted into the average optical depth estimate. The two
measurements generally agree. The ratios between the measured average and
apparent optical depths of the disk sections imply optically thin clouds in
these disks. Optically thick disks, are likely to have more than a single cloud
along the line-of-sight.
