File Object Type
A Heading is a paragraph-type object used to title sections and subsections of text. Headings are useful for organizing your text to make finding information easier.
In word processors, make-shift headings are sometimes created by editing normal paragraphs to have certain properties (e.g. larger font size, bold, etc). This process is tedious and takes a long time if you have a lot of headings.
When you change a paragraph to a heading, the text properties are automatically changed all together. Also, you can selectively control the exact formatting of all the headings in your document using style rules. This way, you can easily change the style of all your headings at once.
Headings also make hyperlink addresses more relevant to the text they are linking to.
The table of contents block leverages good headings, where a table of contents is automatically created with hyperlinks to all of the headings.