FIG. 1 is a side elevational view of one side of a heel element of a shoe upper showing my new design;

FIG. 2 is a cross-sectional view taken generally along the line 2--2 of the heel element shown in FIG. 1;

FIG. 3 is a side elevational view of the other side of the heel element of a shoe upper shown in FIG. 1; and

FIG. 4 is a rear elevational view of the heel element of a shoe upper shown in FIG. 1.

The broken line showing of a shoe upper and sole in FIGS. 1, 3 and 4 are for illustrative purposes only and form no part of the claimed design.