Bentley and Hanyes manuals have the same procedure to do this.  
1.  Get the engine in the #1 firing position.
2.  Loosen the bolts on the intake and exhaust adjusting screws for #1 cylinder, and rotate the screws out till there is a gap.
3.  Turn the screws back in till they just touch the tip of the valve stem, then in 2 full turns.  Tighten bolts on adjusting screws.
4.  Move engine to #2, 3, and 4 firing postion and repeat steps.

My question is this:  Is the "2 full turns" 2 turns of your wrist or 2 full 360 degree turns?  The 2 turns of my wrist felt a lot better than 2 full 360 degree turns (felt too tight).  Which is it?