Here are some heuristics, some of which I covered in class:
P(n) is the manhattan distance of each tile from its proper position.
"The quantity S(n) is a sequence score obtained by checking around the noncentral squares in turn, allotting 2 for every tile not followed by its proper successor and 0 for every other tile, except that a piece in the center scores 1."
This might be easier to understand if you know that the goal state that Nilsson uses is represented by: (1 2 3 8 space 4 7 6 5). This heuristic is not admissible.
You could create the "perfect" heuristic by having it perform an A* search to find the exact number of steps to reach the goal, but that would not be a good solution to this problem!