FILE= sends the output to the file associated with the fileref LABELS. Because neither NDOWN= nor PAGESIZE= is specified, PROC FORMS uses continuous mode. WIDTH= sets the width of the form units to 24 to provide enough room for all the variables on each line. ACROSS= writes three form units across each page. BETWEEN= puts four blank characters between adjacent form units. DOWN= skips two lines at the top of the file so that the form units and the forms align correctly. SKIP= skips two lines between form units to maintain the proper alignment. ALIGN= prints two lines of dummy form units. 
proc forms data=list file=labels
     width=24
     across=3
     between=4
     down=2
     skip=2
     align=2;