Who is SB when heads up?

[sl0wfaller]

Hello all, pretty new to the boards and a question came up in a home game last night that I'm hoping you nice people can clarify for us.

It was down to me and a friend heads up and I insisted that the dealer is small blind in heads up, whether its a cash game or a tourney. My friend wasn't sure about that and thought the dealer would be the big blind.

So in heads up, whether a tourney or cash game, who is the big blind? The dealer or the other guy?

thanks,
Chris