When you make an Excel row much deeper by dragging on the marker below the cell number you’ll often find the cell entry hugs the bottom of the cell. If you’d prefer to have it centered in the cell you won’t find the Center button works to do anything more than center the cell entry horizontally.
To center it vertically use the Format, Cell dialog and choose the Alignment tab. From the Vertical list choose Center and the entry will be aligned evenly between the top and bottom cell margins.
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