header.php

<div class="logo span2">
    <?php if ( is_front_page() || is_home() ) : ?>
		<h1><a href="<?php echo home_url(); ?>"><img src="<?php echo get_stylesheet_directory_uri(); ?>/img/make-logo.png" /></a></h1>
	<?php else : ?>
		<h2><a href="<?php echo home_url(); ?>"><img src="<?php echo get_stylesheet_directory_uri(); ?>/img/make-logo.png" /></a></h2>
	<?php endif; ?>
</div>