When you first introduce this drill you may want to start with a beach ball or a foam ball and slowly move towards using an actual soccer ball. Scatter your players around so that they have plenty of space. Have players get on their knees, each with a ball. Players toss the ball slightly above their heads, striking it gently, and then catch the ball before it hits the ground. After they have mastered correct heading techniques have them repeat this action from a standing position.