rotate the engine in the direction it runs and watch as any of the inlet valves close,now watching the timing marks bring that cylinders "T"mark into position,set that cylinders valves,now rotate the engine again and do which ever cylinders inlet valve starts to close untill they are all done,forget about trying to set multiple valves at a time it only confuses people,do each cylinder by itself,you might want to start with #1 and work your way across?i just start with what ever inlet valve starts to close first,less turning that way.