For pedestal mount - Rotate the engine so the pair you're working on are on the base circle of the cam, i.e. - those two valves are closed. Tighten them by hand until they are at zero lash - no gap on the valve stem or push rod end; then torque them to 18-20 lb-ft while counting the number of turns it takes to get there from zero lash. They should hit the specified torque between 1/4 and 1 turn. If it takes more than one turn, place a shim under that rocker - each .030" shim reduces the number of turns to the spec'd torque by about 1/4. If it takes less than 1/4 turn to hit the torque, then you'll need longer pushrods.
For stud mount, same except, simply tighten them 1/2 to 3/4 turn past zero lash, then lock them down.