Usability is an important element to consider in the development of different software products. Because sets of generic usability heuristics may not evaluate specific features of different applications, several authors have developed new sets of usability heuristics in order to evaluate the usability of these specific applications. Many of these authors follow informal processes to develop new heuristics, which can generate sets of usability heuristics that do not evaluate effectively the usability. Therefore, it is necessary to formalize the process to develop usability heuristics. This research aims to formalize a methodology for developing usability heuristics.