Guardiola left Manchester City this summer after a trophy-laden spell at the Etihad dating back to 2016, one that yielded a host of major honours before Enzo Maresca was appointed to succeed him. The Spaniard is currently taking time away from the game following what is likely to prove the biggest chapter of his coaching career.
Koeman stepped down as Netherlands boss following their round-of-32 exit to Morocco on penalties. It brought an end to his second spell in charge of the Oranje and left the Dutch federation searching for a replacement in the middle of a major tournament cycle.
In his resignation statement, Koeman said the timing had allowed him to reflect on what mattered most beyond football, adding that he wanted to spend more time with his family.
That vacancy has prompted De Boer, who played alongside Guardiola at Camp Nou, to make the case for the Dutch federation to make an ambitious approach for the former City boss in an interview with De Telegraaf.
"It would be excellent for the Netherlands, because Pep is the ideal figure. He presses hard with every team he coaches, plays attacking, dominant football, and doesn't give the ball to the opponent. Pep is a disciple of Cruyff.
"He wants to give something back to Dutch football, because as a player and a coach, he became who he is today thanks to his coach and mentor Johan Cruyff.
"He says it in every interview. This is the chance to turn his gratitude into action," De Boer said.
There is no indication that talks have taken place between Guardiola and the KNVB, and the 55-year-old is expected to take a lengthy break before deciding on his next move in management. Guardiola has never coached at international level, having spent his entire managerial career with Barcelona, Bayern Munich and Manchester City.