From the Super Mario Wiki
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Header (named Heading in the PAL region) is the Wii Fit Trainer's side special move appearing in Super Smash Bros. for Nintendo 3DS / Wii U. When used, the trainer jumps, pulls out a soccer ball, and hits it with their head to attack. The ball disappears after bouncing once, or after hitting an opponent. The player can hit the ball early by pressing the special attack button while she is heading the ball, which changes the angle of the arc in which the ball moves. The headbutt part of the attack also deals a meteor smash if it hits opponents. The move can be canceled by pressing the shield or grab button before the headbutt, which causes the Wii Fit Trainer to be helpless afterward; the soccer ball also falls to the ground, and can be used like the normal soccer ball item, though with less power.
This move is given two customizable special attack variants. The first is Huge Header (Over-Pumped Football in the PAL version), which hits a larger soccer ball that moves more slowly, at a higher ark, and deals less damage; the headbutt, however, deals more damage, and the ball stays active longer. The second variant is Weighted Header (Weighted Football in the PAL version), which hits a soccer ball that is heavier but faster and deals more damage; the soccer ball also does not last as long.