Forgot the other part of the questions. I'll tighten everything down first using a 3/8" ratchet and the appropriate sockets first. Slow and steady, pulling the rocker assembly down evenly from front to rear. Snug every thing up and then start the torquing process. Back off your rocker adjusters and this becomes a lot easier for the rocker assembly. I torque to 25 #'s first from the snug condition and then go to 40 and then 50 (Note I am doing 1275's or ARP studs). For the stock 948 I would do 25,35 and then 40. With 35 & 40 being just the 3/8" head studs. I like to do good smooth torque pulls. Pause and pull again on the same stud just to check. Sort of a double "Click" with the torque wrench. On the 1275's, I'll use a little motor oil on the head stud fine threads to smooth out the pull. Just a little bit on the threads and in the nuts. A little bit of the oil gets on the washers and helps the nut/washer interface turn smooth too. If everything is too dry, the torque process can be a bit jerky.
Don't use hardware store washers anywhere. They are too soft. Use the thick (nominal 0.100") factory washers or go to the machine shop and get some replacements.
Make sure the rocker arm adjuster ends line up with the cups in the pushrods. After all is done, then adjust the valves using the rule of 9 (one down, adjust 8, 2 down, adjust 7 - etc.).
I do things a bit different in the re-torque department. I warm the engine up, get to operating temp and then let cool. Re-check torques just like it was a cold build again. Back head stud nut off a 1/4 turn and then tighten to spec in same sequence as in manual. Just do this for the 3/8" studs. That oil put on the threads helps with the loosening and doesn't break the seal on the bottom of the short studs in the 948. Then I warm engine and adjust valves to spec. Been doing it this way on my race engines for 30+ years. Then go run the engine.
HTH,
Mike Miller