pull the valve covers, unbolt the rocker arms (set aside in order), pull the push rods (also set aside in the order of removal), unbolt heads, remove heads, scrape off ALL remains of old gasket, use a thread chaser through all holes in block that are threaded to ensure clean holes, get new head bolts (the new bolts are torque to yield and are stretched, you'll never get a good clamping force with old bolts), place new gasket on block
with the gasket, it must line up on the dowel pin and also face up where the gasket says "up right"...... put the head on, bolt to specs, reinstall push rods in order of removal, put rocker arms back.
As far as TDC, with the cars having pedestal mount rocker arms, it's not a big issue whether or not the engine is at TDC, but it does help drivability and prevents valve lash. I'd highly recommend leaving the valve covers off and rolling the engine over by hand while adjusting the rocker arms individually as the valves compress.
Hope it helps