The US adopted restrictions 10 years ago. No heading at all for age 10 and under (indirect free kick to the opponent for violations). Under 13 years old coaches are required to keep track of heading and limit any individual player to fewer than 25 per week total between training and matches.
The English FA also has adopted rules limiting heading for youth. I image most of Europe has as well.
I didn't spend much time researching but here is one article backing up my assertion: https://www.orthocarolina.com/blog/heading-the-ball-in-socce...
Edit: I am happy to see good research supported that headers can cause damage. However, please note that I am suggesting headers in Association Football are much less damaging compared with American Football, as a opposed to a complete avoidance of damage.
https://magazine.columbia.edu/article/heading-soccer-ball-do...
[1] - https://en.wikipedia.org/wiki/Chronic_traumatic_encephalopat...
"60 Minutes" recently ran a segment where soldiers experiencing a lot of gunshot sounds get brain damage, too. The result is soldier training is now done with rounds that are much quieter.
P.S. as a kid, I was a miserable failure at baseball. The reason was I did not want to get smacked in the head with a hardball. I avoided the ball. That didn't please the coach at all.
But if you are trying to maneuver your head to a position where you can head the ball, you sometimes find the danger is actually other people's heads. If you've ever knocked heads with someone, you might suspect it is not healthy.
That depends a lot on the relative speed, and some kids can kick the ball pretty damn hard. I had an incident where I headed the ball, and had no other memory formed for the rest of that day. I don't recall the rest of the match, the final score, or how I got home.
Futsal, a small-sided variant of soccer, has way less heading because of the type of ball and how the game is played. It also teaches excellent technical skills, so it's great for kids who want to play regular soccer later on. [2] If as a society we continue the trend towards less and less acceptability of brain injury risk in sports, then futsal may well become the more-popular form of soccer.