This is by request. Remember beef heart is NOT organ meat. It is the purest cut of muscle, just like your steaks, except there is very little fat, no gristle and it doesn't have a definite grain, which means it is tender no matter which way you cut it.
The gravy is to die for, it is so flavourful.
I got this recipe from the Better Homes and Gardens 1977 Beef Cookbook. It was originally for short ribs, which I find too greasy. I have made it using 'boneless short ribs' which are really beef brisket cut into pieces, or 1" thick round steaks, cut into 2" wide pieces.