Index: modules/filter/filter.css
===================================================================
RCS file: /cvs/drupal/drupal/modules/filter/filter.css,v
retrieving revision 1.5
diff -u -p -r1.5 filter.css
--- modules/filter/filter.css	20 Jul 2010 10:11:54 -0000	1.5
+++ modules/filter/filter.css	22 Aug 2010 17:25:20 -0000
@@ -30,6 +30,9 @@
   clear: left;
   padding: 0 1.5em;
 }
+.filter-guidelines h2{
+  font-size: 1.231em;
+}
 .text-format-wrapper .description {
   margin-top: 0.5em;
 }
Index: modules/filter/filter.module
===================================================================
RCS file: /cvs/drupal/drupal/modules/filter/filter.module,v
retrieving revision 1.340
diff -u -p -r1.340 filter.module
--- modules/filter/filter.module	22 Aug 2010 12:55:04 -0000	1.340
+++ modules/filter/filter.module	22 Aug 2010 17:25:22 -0000
@@ -63,7 +63,7 @@ function filter_theme() {
       'variables' => array(),
     ),
     'filter_guidelines' => array(
-      'variables' => array('format' => NULL),
+      'variables' => array('format' => NULL, 'entity_type' => 'node'),
     ),
   );
 }
@@ -817,6 +817,7 @@ function filter_process_format($element)
     $element['format']['guidelines'][$format->format] = array(
       '#theme' => 'filter_guidelines',
       '#format' => $format,
+      '#entity_type' => $element['#entity_type'],
     );
   }
 
@@ -1082,7 +1083,16 @@ function theme_filter_guidelines($variab
   $attributes['class'][] = 'filter-guidelines-item';
   $attributes['class'][] = 'filter-guidelines-' . $format->format;
   $output = '<div' . drupal_attributes($attributes) . '>';
-  $output .= '<h3>' . check_plain($format->name) . '</h3>';
+  
+  // We need a H3 in comments, because the comment form header already uses a H2
+  switch ($variables['entity_type']) {
+    case 'comment': 
+      $output .= '<h3>' . check_plain($format->name) . '</h3>';
+      break;
+    default:
+      $output .= '<h2>' . check_plain($format->name) . '</h2>';
+  }
+  
   $output .= theme('filter_tips', array('tips' => _filter_tips($format->format, FALSE)));
   $output .= '</div>';
   return $output;