Design the current path.
Two busbars on opposing edges distribute current across the ITO. Sheet resistance, the distance between busbars and the heated width determine the nominal resistance.
R ≈ Rs × L / W
P = V² / R
For a uniform rectangular film with full-width busbars: Rs is in Ω/□, L is the gap between busbars, and W is their active length. Contacts, patterning and temperature affect the real assembly.