Remove the Valve Cover (on the Dead Cylinder for Twin Cylinder Engines). Set the Cylinder you are Setting the Valves on to Top Dead Center (Both Rocker Arms will have Play in them when the Engine is at TDC) When Setting the Valve Clearance. Now Loosen the Valve Adjuster Locks and Set the Intake Valve Clearance to .004in -.006in and the Exhaust to .008in - .010in. I have had Better Performance Out of the Mowers and Less Burnt Valves Using these Settings.