you want the valves closed at the same time to adjust them,forget the manuals do it like this,for any cylinder,,rotate the engine by hand and watch as the inlet valve goes down,keep turning and watch as it comes up,once it stops coming up its closed fully even though your still turning the engine over,,now look at your timing mark and bring the tdc mark for that cylinder to its index line,do it slow and smoothly with the plugs out it wont be far away,this is where its compressing and both valves are closed,adjust and set this pair of tappets.