The Ajax boss has been linked as the next Everton manager.
Everton parted company with Roberto Martinez on Thursday after a disappointing campaign.
They are currently 12th in the table and will finish outside of the top ten for the second successive season, which is considered a poor return from a talented squad.
It has ultimately cost the Spaniard his job, and talk is already fierce about who could replace him at the club.
Southampton manager Ronald Koeman is thought to be among them, while De Boer is also an option after his decision to leave Ajax.
And answering Everton fans asking about the Dutch boss, Heitinga says they would be a perfect match.
"The questions that keep pouring in from Everton fans, and I always have the same answer: De Boer and Everton are, in my opinion, a perfect match,” he wrote on his website.
“I spent five years at that fantastic club and in 2012 I was Player of the Year, so I hope that my opinion matters. I can see him at the club.”
There is certainly likely to be plenty of interest in the Everton job this summer given what’s on offer.
The Blues have a decent squad that should be targeting the top six at least, while there are now reportedly big funds on offer from investor Farhad Moshiri.
They appear o be keen to bring in a big name in though, and De Boer would certainly be in that bracket.