Here is what I learned working in a high end machine shop back when I was still building racing engines. Valves seal. Let's say they start at 100% sealing. As the valve guide wears the valve rocks in the worn guide at which point it loses some of its sealing. Carbon can build up under the valve if the seat contact area is too wide. The optimal seat contact area cuts thru any carbon that builds up. Now comes DIY home guy or small shop repair. They clean the valves and hand lap them. Maybe the sealing was down to 85% so they now have it back to 95%. The engine runs better. Did this solve the worn guide issue - no. Did this solve the seat contact area issue - no. But they charged for their services and the problems will be back but sooner this time. If they decide to replace the valve guides, the valves are no longer 100% concentric with the seats so this does not get them back to 100%. The only way to do that is to replace the guides, use a cutter or stone and a pilot in the guide to keep it concentric with the seat, then shoot the seat for 3 angles and surface the valve a little, then tip it for the same height. Nothing else will bring back 100% including hand lapping. But hand lapping is better for a while than leaving the valve and seats full of carbon. I plan to rebuild a B&S mower next spring when I heal from a heart bypass surgery. I already have the machine shop lined up who will replace the guides and do the seats and valves. They build trophy cart racing motors and are set up to do it. Hand lapping is ok as long as one understands the limitations of it and doesn't expect the engine to be 100% what it was when the guides and valves were new. If I set valves on a L-head engine, I clean the valves and seats, then hand lap. 95% is better than 85%. If I plan to rebuild an engine, then we go a different route. Most small shops are not set up to replace guides and machine shop services are mostly gone due to the throwaway society we live in.