Now everyone is going to have a different answer for this one, but if you really want the correct answer, heaven is anywhere you are RIGHT NOW. For to be happy and grateful every moment of your life for the fact that you ARE alive, and to find in each and every moment a reason for being grateful, that is the best place to be.
Look around you right now, and count how many remarkable things are surrounding you--your family maybe, or your piles of books (in my case) or the fact you have a fan cooling you or the fact you are not starving and so on. That kind of happiness is in all places at all times.
Having said that, I wouldn't refuse free tickets to spend a month in Southern Israel on the Red Sea in a resort in Elat. ;)