Hello Vping,
it doesn't matter if the open valve is at 99% the opposing valve, i.e. the one you are adjusting will be on the heel of the cam. It is certainly safer to do one valve at a time unless the manufacturer specify otherwise. (Triumph for instance with the TR5\6 range you adjust two valves at a time but there are also two valves fully open so the rule of 9 {13 for a six} still holds good.)
A handy way, if you do a lot of maintenance, is to buy a remote starter switch which you clip on to the solenoid and lets you crank the engine on it's starter motor, not precise enough for points but it is fine for tappets. I have installed a permanent under bonnet starter switch on my Triumph, simple to do and not expensive and oh so handy.
Alec