You adjust the valves at TDC(top dead center) on the COMPRESSION STROKE.
This is the point where both valves are closed fully, and the lifters are resting on the back of the base circle of the cams, for the point of lowest position for the pushrods.
You find TDC on the compression stroke by rotating the engine with the sparkplug in, until you feel the compression build-up. You can feel the pressure/resistance to movement, so you know it is the compression stroke.
Remove the sparkplug.
Put your little stick or TDC tool, or whatever youve got into the sparkplug hole and slowly rotate the engine until the stick or tool is sticking up at it's highest point. Make sure it doesn't bind the stick or break it off, or drop into the cylinder, or anything like that. Be careful.
If you go too far and the stick starts coming down again, you can go back until you get the TDC position.
If you put it in gear, and on the centerstand, you can use the rear wheel to move the engine around.
You can now check to see if the pushrods are tight fitting or loose fitting or what.
And if they need adjusting, you adjust them with the engine in that position.
That's the ballgame.