Assessing the performance of scheduling heuristics through simulation requires one to generate synthetic instances of tasks and machines with well-identified properties. Carefully controlling these properties is mandatory to avoid any bias. We consider the scheduling problem consisting of allocating independent sequential tasks on unrelated machines while minimizing the maximum execution time. In this problem, the instance is a cost matrix that specifies the execution cost of any task on any machine. This article proposes two measures for quantifying the heterogeneity properties of a cost matrix. An analysis of two classical methods used in the literature reveals a bias in previous studies. We propose new methods to generate instances with given heterogeneity properties and we show that heterogeneity has a significant impact on twelve heuristics.