Headings and subheadings are one way you can make your document reader-friendly by building in “information-rich signposts.” Why do they work? Specific, informative headings increase readability and contribute to the F-shaped reading pattern.
“Informative Headings Improve Readability,” a PDF document from the University of Minnesota (also embedded below), shows the differences between generic category headings, descriptive headings, and informative headings. As a rule of thumb, if your headings are so general that they could appear in any document, you can improve them.