For resto heroics :
I had about 1500 spellpower (tree form ofc) and about 600 spirit.
Don't worry about mana regen, that amount of spirit will be enough to cover that.
For resto 10 mans :
Let's say 1700-1800sp, and try to get your spirit up to 800, but acquiring both these can be tough when you just left heroics.
Make sure to use innervate when you get below 35%, those last few % go down fast most of the time (and those first % stay up for a long time imo). Always bring along reagents for combat ress and buffs.
Tbh I don't have a clue for balance. Main thing is you should get hitcapped (but can't provide you numbers, I think, not sure, that it's 8% to hit a hc boss *proven wrong by Arex). Once you're able to put out 1500 (at least) on the hc dummy, you're mostly set to go.
For how-to-dps:
Keep up moonfire and insect swarm too
Use wrath to get eclipse, then starfire (or vice versa, get a pro to answer that)
Also, http://www.wow-loot.com/druid.htm is a great site to get you going (and pretty easy to use), shows you what interesting drops where, and gives a bit of info on the strategy of heroic bosses.
That's about all I know about starting heroics. Just one thing, don't be afraid, people are jerks when they wipe, they really are, don't let them scare you. (If it's not your fault and your dps is 1500+ at least)
If you need some more info, just ask.
edit: typo's
Edited, Jun 15th 2009 6:37am by Thorpedro