You can find them underwater and if you catch a luvdisc they may be holding a heart scale.
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In Pokemon Emerald Heart Scales can be found in various locations. However the main source of Heart Scales is Luvdisc which very commonly holds them.
Heart scales are only in Pokemon emerald, ruby and sapphire but you can get one if you trade a heart scale from ruby or emerald or sapphire to leafgreen then take it but it will not do anything in the game.
There's a man in Fallabur town who will re-teach a Pokemon a move for a heart scale. But you must find a heart scale, they are in several places on the map but are mostly in or near water.
You can find them underwater or held by some wild Luvdisc.
To remember moves in Pokemon emerald get a heart scale and go to fallabour town he's there