The Third Heaven

Most will agree that we can not get into Heaven from here. It's not a place that we can go to.

Why then, when people are talking about Heaven, do they point up?

I think it may have something to do with how Jesus ascended into Heaven, and also with how He will be coming back.

And when he had spoken these things, while they beheld, he was taken up; and a cloud received him out of their sight. And while they looked stedfastly toward heaven as he went up, behold, two men stood by them in white apparel; Which also said, Ye men of Galilee, why stand ye gazing up into heaven? this same Jesus, which is taken up from you into heaven, shall so come in like manner as ye have seen him go into heaven.
- Acts 1:9-11 (KJV)

Jesus simply "disappeared" when He got to where the clouds were, and was then caught up into Heaven itself.

That is actually very similar to how Paul talks about it.

I knew a man in Christ above fourteen years ago, (whether in the body, I cannot tell; or whether out of the body, I cannot tell: God knoweth;) such an one caught up to the third heaven.
- 2 Corinthians 12:2 (KJV)

By the way, Paul is talking about himself here. Apparently it was a humbling experience.

Paul, after he was caught up into the third heaven and heard things which it was not possible for a man to utter, speaks of himself as "less than the least of all saints."
- Ellen White, The Great Controversy, p. 471

I strongly believe that Heaven existed well before the creation of this world.