Note:
This attribute specifies a list of <th> elements.
The value can be the id attribute of a single <th>
It can also be a space-separated list of <th> elements.
This attribute is useful in associating a cell to a column header
based on the id attribute instead of the position or order in
which it appears in the HTML code.
Syntax:
<element headers="value"> . . . </element>
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