I noticed a night and day difference but I did the 165s, intake, cam, injectors, fuel pump, 75mm Pro-M, 65mm TB, long tubes all at once.
I really didn't want to notch the pistons and I kinda felt like the 2.02 valves were a little big anyways. The piston to valve clearance was four thousandths away from the minimum tolerance on the intake side, had a lot of room on the exhaust side.
These guys are right though... The 185's would be better for the 331/347. But you can do like the other guy said and get the 165s for now and sell them and upgrade to 185s later. But if you do just heads and keep the stock intake, cam, etc, you won't see a phenominal increase in performance. It'll kinda be like a shop vac trying to suck though a drinking straw.