The Dutchman has been demoted to the bench this season, but the 29-year-old is enjoying training under the ex-Wigan Athletic coach.
"Moyes created a lot at Everton, on a smaller scale it may be a bit similar to what Ferguson had done at Manchester United," Heitinga told the Liverpool Echo.
"The first team now has a completely new coaching staff and many new players. During training we do everything with the ball, much is being done with playmaking. He tries to unite. The combination football that Everton are now playing, I think it's a pleasant change."
Everton are currently the only unbeaten team in the Premier League so far this season.