"Identically sized" refers to the number of rows and columns, not the
height and width. If you have a merged cell or cell(s) in your copy
range, you have to have identically placed merged cell(s) in your
destination range.

In my opinion, this is only one of the reasons that merged cells are the
spawn of the devil and should never be used...

In article ,
Oldjay wrote:

When I try to paste values of a merged cell into another workbook with
exactly the same cell size I get a error message that says "The operation
requires cells to be identically sized" I have re-checked the row height and
the columm width to be sure they are the same size as the original copied
cells