This works for making disabled select options act as headers. It doesnt remove the default text shadow of the :disabled option but it does remove the hover effect. In IE you wont get the font color but at least the text-shadow is gone. Here is the html and css:
select option.disabled:disabled{color: #5C3333;background-color: #fff;font-weight: bold;}_x000D_
select option.disabled:hover{color: #5C3333 !important;background-color: #fff;}_x000D_
select option:hover{color: #fde8c4;background-color: #5C3333;}
_x000D_
<select>_x000D_
<option class="disabled" disabled>Header1</option>_x000D_
<option>Item1</option>_x000D_
<option>Item1</option>_x000D_
<option>Item1</option>_x000D_
<option class="disabled" disabled>Header2</option>_x000D_
<option>Item2</option>_x000D_
<option>Item2</option>_x000D_
<option>Item2</option>_x000D_
<option class="disabled" disabled>Header3</option>_x000D_
<option>Item3</option>_x000D_
<option>Item3</option>_x000D_
<option>Item3</option>_x000D_
</select>
_x000D_