This appears to be a reproduction of an older game. From the rules:
"Heads and Tails is the ideal family card game suitable for all ages. The box contains 48 cards which form 24 complete pictures and the cards can be swapped around to make 576 different pictures."
In the game for several players, the cards are dealt out completely to all players and players lay down as many complete pairs as they can make. Subsequently, players play one card to the table at a time, trying to match a head to a tail - in this phase, any head and be matched to any tail.
In the game for one player, the player stacks the heads in one deck and the tails in another and reveals one from each deck simultaneously if they match, the pair is set aside, if not, the next pair is revealed. The player goes through the deck as many times as necessary to pair off all cards.