I've seen both. Neither one particularly bothers me, as long as I can tell who's speaking (if not labeled).
From the school that says it's a mistake for the writing to make the reader notices the author, I would think that using POV headings would - even just for a moment - pull the reader out of the story, and I'd think from that school of thought, any POV headings would be a mistake.
OT - 1st person present tense ALWAYS pulls me out of the story. I know that's not true of everyone, but I've stopped buying books at all, if I know they're 1P,PT.
Last edited by FizzyWater; 11-27-2012 at 01:22 AM.