how to ignore blank lines and comment lines using awk

Question

i am writing this code:

awk -F\'=\' \'!/^$/{arr[$1]=$2}END{for (x in arr) {print x\"=\"arr[x]}}\' 1.txt 2.txt

this code ignore blank lines,

Answer 1

awk 'NF && !/^[:space:]*#/' data.txt

Because '[:space:]*' catches none or more spaces.