A heating element for use in a thermal fly height control magnetic recording head of a magnetic data recording system. The heating element has a centrally disposed portion with a straight front edge that is recessed by a substantially constant distance, and has first and second side portions that taper away from the air bearing surface. The side portions preferably taper away from the air bearing surface by an angle of 20 to 45 degrees. The center portion of the front edge is spaced from the air bearing surface by a distance D and has a width W, such that W is 1.5 to 2.5 (or about 2) times D. D is typically 2-6 um to have good heater efficiency while being large enough to not over heat the heater. The heating element has an overall width WW and a overall depth HH from the air bearing surface such that WW is 1.5-2.5 (or about 2) times HH.