I like what you did on the spreadsheet you posted back. I also partially agree with you on merged cells. However, I don't mind using them in a limited capacity. What I did on this spreadsheet, was sadly a necessary evil. I am recreating a government form and it was the only way I could get the spacing as close as I possibly could. I am going to take and run with what you did here. It works for what I need to do. Thank you.

your call mate, but it will cause problems.

have a look at Centre Across Selection if you get time - it looks the same but is far less annoying!