And exactly where is that?? Just before top dead center on the compression stroke. so if you set the valves there, as soon as it passes you have a bigger valve gap, which then you will get the clacking of the rocker arms. I always have done it at TDC or just past, so the valves are at complete rest on the seats. This prevents the clacking of the rocker arms.
Here is 'exactly where that is:'
You don't set both valves at one crankshaft position.
Rotate the crank until the exhaust valve begins to open. At that point, the intake cam follower is directly opposite of max lift on the lobe. Set the intake valve.
Rotate the engine until the intake valve has just finished closing. At that point, the exhaust cam follower is directly opposite of max lift on the exhaust lobe. Set the exhaust valve.
Do it this way and you don't have to find any TDC, remove spark plugs, etc., and the lash is set on the base circle of the cam.