Answers:
It should be heels over head, but it is that giddy feeling you get when in love, when everything is topsy-turvy
I have no idea, and have often wondered the same thing, because our head is supposed to be over our heels!
I think it refers to falling down or something along those lines, so that you're so madly in love with someone you can't control yourself.
Head over heels
Meaning
Excited, and/or turning cartwheels to demonstrate one's excitement.
Origin
'Head over heels' is now most often used as part of 'head over heels in love'. When first coined it wasn't used that way though and referred exclusively to being temporarily the wrong way up. It is one of many similar phrases that we use to describe things that are not in their usual state - 'upside-down', 'topsy-turvy', 'topple up tail', '**** over tea-kettle', 'bass-ackwards' etc.
Herbert Lawrence's Contemplative Man, 1771 is the first known citation of 'head over heels':
"He gave [him] such a violent involuntary kick in the Face, as drove him Head over Heels."
The first mention of love comes in 1834, by which time the phrase had crossed the Atlantic, and into David Crockett's Narrative of the life of David Crockett:
"I soon found myself head over heels in love with this girl."
When we were children growing up in England, we used to delight in performing a 'head over heels' for our grandparents, otherwise known (in correct gymnastics terminology) as a 'forward roll.' This is what we called it, although whether that's the correct origin of the phrase I really don't know. Nowadays I only hear it used as in being 'head over heels' in love, meaning that you are so in love that you can't think straight.
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