Microsoft Word makes it very easy to create "real" headings and provides several tools which take advantage of those headings to speed creating and revising documents.

In Word, "real" headings are made by using the built-in heading styles ("Heading 1", "Heading 2", ... "Heading 9"). Microsoft Word and assistive technologies recognize these specific styles as headings and provide many features that take advantage of them.
Expand the sections below to read more about using Microsoft Word's heading styles: