This option is used to translate contours strings with no Z values (heights) back onto 3d data.
The video below will show how to translate contour strings with no Z-values.
To open the Set Heights for 2d/Super Strings panel,
Select: User => Miscellaneous => A to C => Contour levels
After selecting a known contour string with a height, the panel will automatically increase/decrease the next value to apply by the increment value added.
This removes the need to continuously type in new values and using the change in colour can help identify areas not yet covered.