A harvesting system and method providing a row insensitive plant cutting and gathering capability, suitable for harvesting tall, stalky plants such as sweet sorghum, cane, and the like, in high volume, which also billet cuts the harvested plants. Multiple plants are cut simultaneously on a continuous basis at any locations across a header of the system, and the cut plants are gathered into a continuous overlapping flow having a vertical extent or thickness of several stalks or canes and their associated foliage. The flow is then vertically compacted into a mat of reduced thickness while being conveyed into a billet cutter, which cuts the stalks or canes into billets of a desired length and discharges the billets to a desired location, all while the harvester is moving through a field harvesting. The system can be incorporated into a conventional sugarcane harvester in place of conventional base cutters and row dividers.