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Not using header tags is a mistake, as header tags are a perfect place to stress your keywords/phrases. Probably the second most important place following anchor text.
If or not you style header tags with css is of no relevance to SEs.
I find that when creating a site where the written content is presented in tables, h1 tags are difficult to control as they always palce a space under the text - -this is fine when text follows the header but if the header appears in a single cell with no text to follow we get a nasty, unwanted space underneath.
That being said - if h1 & h2 tags are still relevant i have to find a way around this.
You can use css files to dictate the size, color, position and probably more attributes of heading tags. And they are important. Also (wink, wink, nudge, nudge) Google seems to like nothing better then having a match between your title and heading tag. Especially if the heading tag is a <h1> and the first thing it finds in the body ;-)
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h1 {font-family: Tahoma; color:#000000; margin-top:3; margin-bottom:-5}
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This will make the top margin 3 pixels bigger than default and bottom margin 5 pixels smaller than default. If you donīt use css, use <style> and </style> between the head tags.
Hope it helps
What we would end up doing is creating a javascript browser recognition which loads the appropriate style sheet allowing the definition of H1 to suit the page - a lot of work
Site 1: Used NO H tags has PR5 and is in position 8
Site 2: Used H1/F4 tags has PR4 and in position 3
Site 3: Used H1/F5 tags has PR4 and in position 1 and 2
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No anchor text used, no external links to these pages. Just 3 folks whom sell the same item and have one content page with same verbiage on it..