Similarly to this:

but with less efforts and only for static headers:
type: entities
entities:
- type: custom:multiple-entity-row
entity: sun.sun
style: |
:host .entity {
display: flex;
flex-direction: column-reverse;
}
entities:
- entity: sun.sun
- entity: sun.sun
- entity: input_boolean.test_boolean
toggle: true
name: Bottom headers
show_state: false
