put it at TDC then adjust the intake/exaust valves on the # 1 cylinder,then turn the crank counter clockwise untill the cam pulley has turned a 1/4 of the way..
then adjust the # 3cylinder.then turn 1/4 #4..then turn 1/4 do #2 cylinder...check the adjustment again & your done.Be sure the feeler gauge has just a slight drag..