A rounded teaspoon is a larger but less precise measure, produced by heaping the ingredient as high as possible without leveling the ingredient off. A heaping or heaped teaspoon is an even larger inexact measure consisting of the amount obtained by scooping the dry ingredient up without leveling it off.
What is a heaping equal to?
If a recipe calls for a rounded teaspoon, the ingredient will come up beyond the edges of the spoon and be rounded on top. The same goes for a rounded tablespoon. A heaping teaspoon or tablespoon means to pile on as much as the spoon can hold.
How much is a heaping?
It is inherently less precise than a level teaspoon. 1 heaping tsp means you pretty much try to get as big a pile of sugar onto the spoon as you can, without spilling it. It's a little over a smidgen more than a rounded teaspoon. Helpful hint: Don't try to measure a heaping teaspoon when dealing with liquids.