1947-55 trucks
First things/answers first: the heater was an accessory. A heater (any heater) was not standard equipment (this might be hard to believe/understand).
Nonetheless, there were defroster vent openings (uncovered) in the dash below the windshield in all truck cabs.
There was a standard-equipment cover plate over the hole in the the lower right side cowl. This hole was used for outside air for one style of heater. The motor for this type of heater protruded through the upper firewall. There was a standard-equipment round cover plate if this heater was not installed.
Small diameter holes (uncovered) for heater hoses were in different locations on the firewall.
One style GM heater,
Recirculating Heater, had controls on the heater (and a motor speed switch mounted under the dash).
Another style heater,
Air Flow Heater, had controls on the heater, and controls attached to the dash, and a motor speed switch mounted under the dash.
Here are installation instructions (and photos) of those two styles of GM heaters available in 1951 (the same style heaters were available from GM in 1950).
Non-GM accessory heaters might have been installed by the dealer, or by an auto shop, or by the owner.