Intake valve closes adjust Exhaust valve, When Exhaust valve starts to open adjust intake valve. Spin motor over by hand until #1 exhaust valve starts to open. Stop turning motor. Adjust #1 Intake valve by turning pushrod with fingers and tighten the adjusting nut until pushrod has a slight drag on it. When slight drag is felt then tighten nut an additional 1/4-1/2 turn. Spin motor over by hand until #1 Intake valve opens then closes. Stop turning motor. Adjust #1 Exhaust valve by turning pushrod with fingers and tighten the adjusting nut until pushrod has a slight drag on it. When slight drag is felt then tighten nut an additional 1/4-1/2 turn. If using POLYLOCKS tighten set screw now at this time. Then turn adjusting nut an additional 1/16" of a turn to jam the polylock against the rocker stud. Do this for every cylinder and you will be all set. I use a remote starter switch hooked to my starter solonoid. It makes the process go quick.