You can use any HTML element to open the accordion content. We prefer a button with a w3-btn-block class, because it spans the entire width of its parent element, just like the accordion content (100% width). Remember that buttons in W3.CSS are centered by default. Use the w3-left-align class if you want them left aligned instead. However, you do not have to follow our approach.
Lorem ipsum...
Centered content as well!