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Combining Multiple Header Rows with Power Query

Soheil Bakhshi has (sometimes) three header rows for the price of one:

Easy!

Hmm… Not really. Especially when we have multiple other Excel files; some have two, some have three rows of comments, and some have even more. So not only is the task time-consuming, but it also is pretty boring and prone to human errors. What if there is a custom function that I can invoke to get the job done?

Click through for one method, followed by the proper method.