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Summary: Users of adaptive technologies, including screen readers and others, navigate pages via headings. You should mark up headings (H1) and subheadings (H2 - H6) using heading tags.
You should mark up headings in a logical order from H1 (usually the page title) to H2 to H3, and so on. Don't skip levels (e.g., going from H1 to H3), which can be confusing.
Note: The application or website title usually is not a heading. The H1 is usually the title of the individual page.
Don't select a heading level purely for how it appears in the browser. Instead, change the visual display (font-size, font-face, color, etc.) using CSS.
In addition to making webpages more accessible, using headings also can improve search engine optimization. Search engines like Google use headings to determine the content of your page.