OK, this is a fairly simple thing - so simple some folks just don't get it at first. What they are talking about are the h tags (h1, h2, h3, etc.) h stands for heading in the same way that p (or the p tag) stands for paragraph. Example:
HTML Code:
<h1>This is by default large bold text that describes the entire page or site, like a title or one sentence summary/heading, users see this</h1>
You can have as many h1 tags as you want, but usually there will be just one per page. Each successive h tag (h2, h3, h4, etc.) is smaller, all are bold, but you can change any of that using style. Generally you would have one h1 for the page and then perhaps 2 or more h2 tags as subheadings. The search engines take what is in these tags as more important than the rest of the text on the page and as descriptive in an overall sense of what the page is about.
So just like an outline that you may have had to make up for a paper at school, the h tags should contain the text that would appear in the headings of the outline. They describe the main points - text below each heading in p or div elements describe in more detail what its heading defines.
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