Let me define things first.
song that you appreciate with your heart: a song that seems so ridiculous when you use your mind to analyze and be logical about it, but you just can't help how much you love it
song that you appreciate with your head: a song that you love the lyrics, production, or other technical or creative components of, but you can't seem to vibe with it
Give a few personal examples. At the end of the day, it's all about the music that we feel in our hearts because that's what music is about.