QH, it depends on how many people are there to help and what their own traditions are as to whether they prefer the calves to be headed or heeled. There are a lot of bigger remudas that head their calves because they have enough cowboys on the ground to stretch them out without using a horse. Some others do a team roping type catch with a horse on both ends. Those of us that work smaller brandings with just a handful of people prefer to heel because the horse can keep control of the ass end and you really only need 2 other people to get the job done; one to hold down the front end and the other to do all the working (cutting, branding, shots).