The Heavenly Realms are located above Mount Semura, and can only be reached via specific spells and portals. The heavens are stacked in infinite dimensional layers. It's not a place for either the living or the dead, and humans are rarely welcomed with open arms by the gods residing there. Like humans, the gods of the Heavenly Realms have emotions and desires. Therefore depending on the mood of the god, a human guest may be struck by an angry god or seduced by a lustful one. Living in the Heavenly Realms are the gods of ancient China and Japan, the Taoist Immortals, and avatars of the Mythos (e.g. Aku-Shin Kage, one of Nyarlathotep's forms). It's a dimension which is either adjacent to the Dreamlands or completely separate.