Consider the following example:
\documentclass{article}
\usepackage{siunitx}
\DeclareSIUnit[mode = text]\kroner{kr.}
\usepackage{booktabs,multirow}
\newcommand*\mr[2]{\multirow{#1}{*}{#2}}
\newcommand*\mc[2]{\multicolumn{#1}{c}{#2}}
\newcommand*\specialcell[2][c]{%
\begin{tabular}[#1]{@{}c@{}}#2\end{tabular}}
\begin{document}
\begin{tabular}{
l
S[table-format = 3]
S[table-format = 2.2]
}
\toprule
\mr{2}{\specialcell{Dansk\\ honning}}
& \mc{2}{$1$~b{\ae}ger} \\
\cmidrule{2-3}
& \mc{1}{Masse~(\si{\g})}
& \mc{1}{Pris~(\si{\kroner})} \\
\midrule
Almindelig
& 450 & 14.95 \\
\bottomrule
\end{tabular}
\end{document}

How do I vertically center Dansk honning relativt to the first two lines?
I've come to the conclusion that the problem occurs because some space is added around \cmidrule.

\cmidrulewidthwill be0.015em. Moreover the adjustment might vary according to ascenders, descenders, mixed lowercase and uppercase letters or not. The adjustment required by the eye is not necessarily exactly the geometric midpoint between the two lines. – Bernard Dec 21 '14 at 13:32-0.4ex. – Svend Tveskæg Dec 21 '14 at 13:38