This example shows how a Node.js HTTP server sets response headers before sending the response. The server starts handling a request, sets the Content-Type and a custom header, then sends the response body with res.end(). Headers must be set before calling res.end() because after that the response is sent and headers cannot be changed. Setting the same header twice overwrites the previous value. The execution table tracks each step, showing headers added and when the response is sent. The variable tracker shows how the headers object changes after each setHeader call. This helps beginners understand the order and effect of setting headers in Node.js.