I'm sure you can tidy this up, but this will work on the data set you've provided.
Before you start, you will need to define two Names (Insert / Name / Define). "Data" is the range of your dataset, "Destination" is the spot where you want the tree to go.
Sub MakeTree()
Dim r As Integer
' Iterate through the range, looking for the Root
For r = 1 To Range("Data").Rows.Count
If Range("Data").Cells(r, 1) = "Root" Then
DrawNode Range("Data").Cells(r, 2), 0, 0
End If
Next
End Sub
Sub DrawNode(ByRef header As String, ByRef row As Integer, ByRef depth As Integer)
'The DrawNode routine draws the current node, and all child nodes.
' First we draw the header text:
Cells(Range("Destination").row + row, Range("Destination").Column + depth) = header
Dim r As Integer
'Then loop through, looking for instances of that text
For r = 1 To Range("Data").Rows.Count
If Range("Data").Cells(r, 1) = header Then
'Bang! We've found one! Then call itself to see if there are any child nodes
row = row + 1
DrawNode Range("Data").Cells(r, 2), row, depth + 1
End If
Next
End Sub