May be true for the human body, but when you're talking about heating a living space to a comfortable temperature versus cooling the same, in the majority of places (at least in the US) it takes way less energy to accomplish the latter.
Even in a hot place like Dallas, TX with an average daytime high of 97 degrees Fahrenheit in the hottest month, it's only a 20-degree differential to bring it to 77 degrees indoors, vs. an average overnight low of 38 degrees in the coldest month, where you would need to bring it up 30 degrees and might still feel cold inside.
This is not to mention how much more energy-efficient air conditioning (which just moves heat around) is compared to furnaces (which generate heat from fuel).