First thing is to select the intake and exhaust gaskets you plan to use. Use them as a template on the faces of the intake and heads. Use a sharpie or metal scribe around the gasket openings. This shows how much needs to be ground away to align the ports. It is easy cheap horsepower without major work, but remember that your trying to create a smooth even transition without creating larger versus smaller port areas along the way. Intake ports should be a little rough, exhaust ports whould be shiny and smooth. Anything beyond that, you should send them to an expert as they really start to change the angles of the flow, are very exact on port sizing, etc. If money is available, I'd go with aluminum heads as all that work just mentioned is super easy, and they start out making more HP than factory.