If you want to promote a specific row (like the 2nd or 3rd row) as headers in Power Query, open Power Query by clicking Transform Data, then go to the Home tab and click on Advanced Editor. Replace Source with your existing step name and use the formula Table.PromoteHeaders(Table.Skip(Source, 1), [PromoteAllScalars=true]), where the number 1 means it will skip the first row and promote the second row as headers. You can change this number to 2 for the third row, 3 for the fourth, and so on. This method promotes your desired row as headers and removes the rows above it.