It is all to common to find pistons who's ring gaps are in alignment. I set them up with the gaps set just aft of the center-line of the gudgeon pin and alternating left and right, or as close to 180 degrees apart as you can. Head torque as mentioned 30 to 32 Ft Lib's, make sure you lubricate the threads with grease or anti-seize as some of the newer stainless head nuts can tend to grab on the studs and give a false reading. After the bike has been for a good run around the block and allowed to cool overnight, retorque the heads........ One at a time,.back off each head nut and use a good "Rolling torque" bringing the nut fully down to the correct figure, use a spring scale and an open end spanner to do this. Or else use the spanner on it's own and pull each nut down by an amount not quite as much as from 12 o'clock to one o'clock on a clock face. This with a single paper cylinder base gasket used under the barrel. Recheck the tappets, and nip up the pushrod tube gland nuts, plus the exhaust pipe finned nuts, and you should be good to go. Remember to retighten the cylinder head bracket nuts and lock nuts as well. These need to be backed off so there is free movement to adjust the cylinder head nuts on their own. Cheers.....................Greg.