Sub NewMacros()
Dim r As Range
Dim WSF As WorksheetFunction: Set WSF = Application.WorksheetFunction
    With Sheet1.UsedRange
        For Each r In .Rows
            If WSF.CountA(r) > 0 Then
                r.Borders(xlEdgeLeft).LineStyle = xlContinuous
                r.Borders(xlEdgeRight).LineStyle = xlContinuous
            End If
            If r.Cells(1) <> r.Cells(1).Offset(-1) And Not IsEmpty(r.Cells(1)) Then
                r.Borders(xlEdgeTop).LineStyle = xlContinuous
            End If
            If WSF.CountA(r) > 0 And WSF.CountA(r.Offset(1)) = 0 Then
                r.Borders(xlEdgeBottom).LineStyle = xlContinuous
            End If
        Next
    End With
End Sub