Garudapurana 1.17.3

1.17.3

āgneyyāṃ diśi devasya hṛdayaṃ sthāpayecchiva ! /
aiśānyāṃ tu śiraḥ sthāpyaṃ nairṛtyāṃ vinyasecchikhām //

One should place the heart of the deity in the southeast direction, O Śiva;
in the northeast one should place the head, and in the southwest one should deposit the topknot;