Do not let this simple process confuse you.
Although I myself have made mistakes, just
double check yourself and you will find that
it is actually not very difficult.
If you haven't already done so, it would be
a good idea to either purchase
a degrees pulley or to mark the crankshaft
pulley yourself. For a 009 distributor
you should mark it at 0
degrees, 10 degrees BTDC, 28 degrees BTDC, and 180 degrees.
The 10 degree and 28 degree marks will be
to the right of the zero degree mark.
The 180 degree mark should be directly across
from the 0 degree mark.

This is only a rough illustration of what marks
you need to make.
1) Begin the process by removing your distributor cap. Turn your engine with the flywheel pulley nut clockwise until the rotor button is pointing towards the #1 cylinder mark on your distributor. When you do this you also need to line up the case split with the 0 degree mark on your pulley.
2) Remove the valve cover for the #1 and #2 cylinders. Use a feeler gauge to set the gap on both valves to .006 of an inch. Take your time to ensure you have set this gap properly. Also re-check after you have tightened the locking nuts. They will sometimes cause the gap to decrease when locking them.
If you have to make any drastic changes in the settings you have done something wrong. Re-check your positioning of the crankshaft pulley.
3) After setting the valves for the #1 cylinder, rotate the flywheel pulley counter clockwise 180 degrees. And set the valves for the #2 cylinder. Replace the valve cover.
4) Remove the valve cover for the #3 and #4 cylinders. Rotate the crankshaft pulley 180 degrees counter clockwise. Set the valves for the #3 cylinder. Rotate the flywheel pulley 180 degrees counter clockwise one more time. Now set the #4 cylinder valves. replace the valve cover.
5) Replace valve covers if not already done so. The valves are now set.