: I mean A1,B1,C1,D1....L1. They are basically the header  of each column

So, you want to take the data in each column of one worksheet in
each of two different workbooks and combine them into one new workbook
with a single worksheet. The heading for each column should be the same
as for one sheet  (since the headings are the same in each sheet).

Is that right?

How do you wish to combine the columns?