V Twin wont start after valve adjustment

I have a B&S 40H777-0241 E1 engine that had a hard start/turnover, but it would start and run fine. The valves needed adjustment, because I had never adjusted them and the mower has approx 400 hours on it. I know..... Pulled both valve covers and adjusted to .004 on all intake and exhaust valves. Put everything back together and now I can not get the engine to start at all. I have rechecked all valve adjustments many many times and they seem to be right, but still the engine will not start. First I tried adjusting valves using method of "Open exhaust valve fully and adjust Intake to .004, then open intake and adjust exhaust to .004, then repeat on other side", then I have also used method of removing spark plug, bringing cylinder to TDC, the back down 1/4", and then setting both valves to .004. This is driving me crazy!:confused2: Any help would be greatly appreciated. Before I messed with the valves, the engine was running fine, just had a typical valve hard start/slow turnover issue.

Thanks,

D

I would begin checking for fire, gasoline delivery, is the little motor grounded out?

Engine cold: intake & exhaust valve clearance 0.005 at 1/4" past TDC. both spark plugs removed as well as valve covers. you will know you are on correct stroke for each cylinder when piston is 1/4" past TDC & both rocker arms, intake & exhaust, are loose for each cylinder, one at a time.