We're only human! Every step in the process is based on how accurate we are. Finding true TDC, setting the lash, angle of the dial indicator, size of the degree wheel and then reading them. If you tore it apart and re-timed it today your opening/closing numbers might not be exactly the same. (at least in my case
![Wink ;)](http://forums.sohc4.net/Smileys/default/wink.gif)
) If we used a 3ft. wheel it would help. Megacycle offers fairly accurate cam card numbers, but I always end up with 105 degrees too. Did you check valve/piston clearance while your set-up was in place?
The point is, if the LC's are the same, you've done a good job.