Premium Heart isn't all that great. It deals damage based on her limit gauge. The closer to a limit break the more powerful. Really sucks cause you can never see it at full power. Best bet is to get a weapon that has a lot of linked materia slots and go to Gongaga and fight near the broken reactor. Morph the enemy there into power sources and use them on Tifa. Sunken Gelnika is also an option but not every enemy there morphs into power sources. Sunken Gelnika has enemies that morph into every type of source. Gongaga is just better for a quick strength up!
I say this so you can have a weapon for Tifa that A) has materia growth. B) Will have Tifa hit harder then a Tifa with no limit gauge full with Premium Heart.
Actually, having a 255 accuracy weapon like God's Hand or Sniper CR is amazing when coupled with the DeathBlow materia. Guaranteed Critical Hit + no accuracy drawback.
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