Select them, do format>cells>alignment and check merge
Let me also say that most (all) experienced excel users try to avoid merging
if possible, you always seem to run into problems later on by using it.
Most layouts can be done by centering across cells and removing of gridlines
without using these beasts
you should have a icon on you toolbar( if not go to view, toolbar, customize
and on the toolbar tab scroll to the botton and click on worksheet menu bar)
highlight the cells you want to merge and click on you merge cell icon
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