As exhaust valve is 3/4 of the way from closing, the intake valve starts to open???

[Tchia65]

I prefer the EOIC method, it ensures the lifter is on the base of the cam and not the ramp. Pull all your plugs and rotate the engine until #1 exhaust valve just starts to open. At this point you adjust the intake valve until there is no vertical play (0 lash), it should not be tight, just adjust it until you can't lift the rocker off the push rod tip with light pressure, then tighten another 1/2 turn. Do this to all cylinders in the firing order. Then go back to #1 rotate the engine until the intake opens and starts to close. Adjust the exhaust valve the same way. Do all the ehaust valve in the firing order.