How Hearts are set to line-up v Ayr United - and what it means for Liam Boyce and Jamie Walker

Jamie Walker and more intriguingly Armand Gnanduillet have been handed starting roles, replacing Steven Naismith and Euan Henderson. It took mere seconds for the Mike Bassett references to be made from supporters. "FOUR-FOUR-F******-TWO”. Fans are delighted at Neilson setting out an attacking mindset from the beginning for the clash with Ayr United. Yet, just because there is an additional striker it doesn’t necessarily ensure that the team is more attacking. In this case, however, Hearts have an attacking team on the pitch. Hearts identity Neilson laid out his plans last month for such a system which could be the club’s identity on the pitch. “I always believe Hearts should have two good full-backs who get forward, they should have two strong centre-halves, they should have a ball-winner and a ball player in the middle of the park, they should have two wide players who run at opponents and deliver crosses. “Then they should have a physical striker who can link the game and score goals from crosses, plus a more mobile one beside him." The only issue on paper is the position of Jamie Walker. The attacker performs at his best through the centre as a No.10. If it is going to be a traditional 4-4-2 it means a role out wide where he often struggles to impact games consistently. Hearts could, of course, play a diamond with Walker at the tip and both Gary Mackay-Steven and Halliday the wide players with Irving at the base. Alternatively, the 27-year-old could play a narrow role. Mackay-Steven stretching the game on the right flank with Walker instructed to play a central role from the left, trying to pick gaps in the box behind the Ayr midfield and in front of and between the right-back and right-sided centre-back. The fascinating decision The most fascinating aspect of the starting XI, however, is how Liam Boyce and Armand Gnanduillet combine. The Frenchman will act as the focal point, the No.9 with the Northern Irishman a second striker. Boyce has shown himself adept at creating space, creating chances and linking play. He has proven himself to be one of the most creative forwards in the league. Looking at the Championship stats, no forward is averaging more key passes (0.73 per 90), which creates shooting opportunities for team-mates, than the 29-year-old. In addition, he is in the top ten for smart passes (1.14 per 90). These are deemed ‘a creative and penetrative pass that attempts to break the opposition's defensive lines to gain a significant advantage in attack’. He’s back in the top five for deep completions. All that while continuing to score goals regularly. In theory, Gnanduillet’s presence will open up the game more for Boyce, take responsibility off his shoulders and allow him to not only create more but have someone in front of him he can feed rather than waiting on support from deep or the wide areas. Tonight could be the start of a burgeoning relationship. A front two with complementing qualities. A front two who both know where the back of the net is.