Simms left Everton on loan in January for a taste of regular first-team football and made 21 appearances for Hearts, scoring seven times. The 21-year-old helped the Jam Tarts to a top-three league finish and a place in the Scottish Cup final, which they lost 2-0 to Rangers.
Miller said, "The one player in Scotland I'd look at for Rangers is Simms. I really like the look of him. When you see the trouble Rangers had with strikers towards the end of the season, it's something I'd consider.
“I'm sure the kid will have a few suitors down in England. But I'd be surprised if Everton sold him, unless the money was right. It would probably be another loan move. When you look at what he could bring and the way he plays, he might be as close to a Morelos as you're going to get.
“He's not Alfredo Morelos, let's make that clear. He would have a lot to prove before you put him in that bracket. But the physicality he's got, the running power and the quality of goals he's scored in that short period at Hearts - he's someone I think could be interesting.
“At the age he's at, playing in that Rangers team - I think he could score goals. But a lot will depend on what happens with Morelos this summer."