Valve clearances are set, intake .127mm and exhaust.178mm, all are the same. The shims needed were all approximately the same to get dialed in where i wanted. (The photo of valve clearances was before final adjustment) The original stock shims are like a 2.80mm and 2.90mm respectively on int and ex., and i ended up with 2.67mm and 2.60mm respectively to get where i wanted, so I would think the valve job was cut very accurately, i valve lapped with multiple grits upto 1500 grit and the surfaces did get smoother and smoother., so thats it for this step, Its seals great i was told by head shop when i vac tested, its got good seat width, all the same, and all the valve clearances are the same, looks good to keep moving on to install and timing. Goona be a beast! (I hope) these valves get down in that hole