My Dear Sweet Friends,
Basically, the heavens is the sky and all its parts. This is not the anwer unto the question. For us, the question is about the Kingdom of Heaven, or Heaven as where God resides. This is the question we shall answer.
First, Webster define heaven as a place of perfect living. To move from a place of imperfect living unto a place of perfect living is regarded as a "reward". So, the Kingdom of Heaven is a place of perfect living that is a "reward" for those who seek to live a perfect life.
Now we sayest that God is in heaven sitting upon His throne. And, Jesus told some that the Kingdom of heaven is within ye. We also know, according unto 1st John 4:8 that God is Love. Therefore, the heart, where Love emanateth from, is where God resides. His throne is therefore in the heart.
So, if God is sitting in our hearts upon His throne, then the Kingdom of Heaven is within the hearts of all mankind. This Kingdom is to be established upon all the Earth according unto Jesus by the repentance of all. That is the turning our hearts from hatred unto Love, Which Is God.
We canst establish heaven upon all the Earth by expressing unconditioned Love one unto another. Is not this the message of the Christ? If our world is perfected by the Love of all men one unto another without fail, surely this is the Kingdom of Heaven. This is a world, a Kingdom that is ruled by Love.