Interesting rule. I don't think I could ever remember it, though. I just set the crank at TDC at the crank marker and the distributor rotor pointed at the #1 spark plug. At that setting you can adjust both cyl 1 valves. Rotate 90 deg clockwise and set the #3 cyl valves. Another 90 to TDC again and set #4 valves, and 90 more to #2 valves. It's easy to tell which cylinder to set, as the valves will both be loose, while the other cyl will have at least 1 tight valve.