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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