Slice the beef heart into 4 steaks, trimming off any tubes, exterior fat, or tough pieces. This ensures a more uniform texture and appearance.

Pat the heart steaks dry with paper towels and lightly sprinkle salt on both sides.

Heat a large cast-iron skillet over medium-high heat for about 5 minutes, until it starts to smoke lightly.

Add the tallow to the hot skillet and swirl to coat the pan evenly.

Place the heart steaks in the pan, ensuring not to crowd them, and cook undisturbed for 3 to 4 minutes on each side for medium-rare doneness. For a perfect sear, avoid touching or moving the steaks during cooking.

Let the steaks rest for a couple of minutes before serving. Slice and enjoy as a main or side dish.