1) Select the rows or columns that contain detail data.
Detail rows or columns are usually adjacent to the row or column that contains the summary formula or a heading. For example, if rows 7-17 contains you Global information, add a row above with the heading "Global" and than select rows 7-17 for grouping.
2) On the Data menu, point to Group and Outline, and then click Group.
The outline symbols appear beside the group on the screen. [Outline symbols: Symbols that you use to change the view of an outlined worksheet. You can show or hide detailed data by pressing the plus sign, minus sign, and the numbers 1, 2, 3, or 4, indicating the outline level.]
3) Continue selecting and grouping detail rows or columns until you have created all of the levels you want in the outline.
It works the same way for columns.