I went with stellite aftermarket valves.
I didn't use anything Kohler on my rebuild. All of the parts came from Pat's.
On my engine I had the crank turned, the cylinder bored and honed and the valve seats ground. The valve guides were still good. They even hot tanked the block. Total cost for machining was a little over $150. Total parts cost was about $150 including crank bearings. When I got the block back, the valves were installed and set, the cylinder honed and cleaned. All I had to do was assemble it.
Before I started the rebuild I measured the bore and crank to determine what size piston and connecting rod I needed. Then I bought the piston and rest of the parts. I sent the block with the valves, connecting rod, crank and piston to the machine shop.
While I was waiting for the block to come back I cleaned and painted the covers, overhauled the carb with new throttle shaft bushings, needle and seat, new pigtails on the stator, etc.
After assembly I fired it on the bench. It started immediately.
When an engine has been neglected and has over 3000 hours on it, lots of things wear. No sense in doing it half way.
I spent about $400 on the engine by the time I got done. If I had used OEM parts the total would have been $600+
Just the exhaust valve from Kohler is $51 at Jacks. A Rotary stellite valve from Pat's was $14.
All in all, if I factored in my time at a modest $10 per hour, I could have bought an engine. What makes it worth rebuilding is the extra costs to put a proper exhaust system on it. I don't like how water pipe exhaust systems look.
Thanks to the machine shop, it was the easiest rebuild I ever did.