I agree with Robert1320 but I would add the following methods for lashing valves
#1
You can adjust two valves at each 90-degree rotation point, starting at #1 TDC, turning the crank 90 degrees at a time seven times (measure and mark your balancer first at 90-degree intervals from TDC). Removing the plugs simplifies rotating the crank, but you were going to change them anyway, right? Proceed as follows:
TDC #1 - 8E, 2I
90 deg. - 4E, 1I
180 deg. - 3E, 8I
270 deg. - 6E, 4I
0 - 5E, 3I
90 deg. - 7E, 6I
180 deg. - 2E, 5I
270 deg. - 1E, 7I
Start at TDC #1, then rotate 90 degrees at a time, setting at .026" cold. If you like, you can then go back after you're done to each cylinder's TDC position and check clearance on that cylinder's two valves, and you'll find that they've closed up to .024", indicating that both valves are still on the ramps at TDC, as I pointed out in the beginning
#2 what I use
with the exhaust valve fully opened, set the lash on the intake valve. Rotate the engine so that the intake valve fully opens and then just begins to close (roughly 20 degrees rotation of the crank). Then set the exhaust lash.