Heads in opposite directions around Utah (4)
I believe the answer is:
nuts
'heads' is the definition.
(I've seen this before)
'in opposite directions around utah' is the wordplay.
'in' means one lot of letters goes inside another.
'opposite directions' becomes 'SN' (opposite compass points).
'around' is a reversal indicator.
'utah' becomes 'ut' (I've seen this in other clues).
'sn' backwards is 'ns'.
'ns' going around 'ut' is 'NUTS'.
(Other definitions for nuts that I've seen before include "Metal fasteners" , "Delivers 24 [HEADBUTT]" , "Mad - hard fruits" , "Crazy (from Brazil?)" , "Hard-shelled fruit" .)