Sub Мяу()
    Dim i As Long
    Dim hc As Integer, hr As Integer
    Dim ns As Worksheet

    hr = InputBox("""Сколько строк с подписями сверху?""")
    hc = InputBox("""Сколько столбцов с подписями слева?""")

    Application.ScreenUpdating = False

    i = 1
    Set inpdata = Selection
    Set ns = Worksheets.Add

    For r = (hr + 1) To inpdata.Rows.Count
        For c = (hc + 1) To inpdata.Columns.Count
            For j = 1 To hc
                If inpdata.Cells(r, c) = "" Then
                    ns.Cells(i, j) = inpdata.Cells(r, j)
                    For k = 1 To hr
                        ns.Cells(i, j + k) = inpdata.Cells(k, c)
                    Next k
                    ns.Cells(i, j + k) = inpdata.Cells(r, c)
                    i = i + 1
                End If
            Next j
        Next c
    Next r
    Application.ScreenUpdating = True

End Sub