with

[input] =head1 Non-numeric =item

1

First item.

2

Second item.

[output] \heading[][]

\h2(#S1)[Non-numeric =item]

\desc[1] [First item. ]

\desc[2] [Second item. ]

\signature

1 POD Error

The following errors were encountered while parsing the POD:

Around line 2:

'=item' outside of any '=over'

=over without closing =back