Pasting Across Columns Instead Of Down Rows

Say I have a list in Column A, down 5 rows:

test 1
test 2
test 3
test 4
test 5

I want to write a macro which does the following:

1. Count number of items in A, call it X.
2. On another worksheet, insert X number of rows.
3. copy each of the items in A, and uses those items as headings in the new columns.

This is where I get to my problem. How do you copy the items in A, and paste them horizontally across the top as headings, instead of the normal vertical?