Doesn't make senses that a second-level inside a first one do the same think that the first-level do and something more?
saku doesn't do anything special for the levels of headings, but the user can use the different levels of headings for expressing, for example, different significances of tasks.
saku build:js build:css
browserify blah blah
sass blah blah
Where build is at the 1st level because it's an important task, and build:js and build:css are at the 2nd level because they are less important.
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