The base of the intake "looks higher but both tappets will actually be at their lowest point, watch them as you turn it over. You don't even need to remove your spark plug. Remove the tappet cover, turn on the key, watch the ammeter. The needle will move left, you are approaching TDC, and will feel resistance in the start lever. When you pull in the decompression lever and gently press the start lever there will be a "huff" sound and the ammeter needle will go to center. You are now at TDC. A "scosh" more is okay, as the valves have to stay closed on the compression (down) stroke. Adjust your valves now.
The middle nut tightens against the top nut as a locknut. Both top "nuts" are female. The bottom "nut" is not a nut, it is actually a threaded male.
I bought a small vise grip with needle nose and sometimes, if I am not feeling too dexterous, I use it to clamp onto the lower (male) hex and let it "stop" against the motor so I can finagle the other two nuts with wrenches for adjustment. You must turn loose the locknut before adjusting, otherwise the threaded male can get stripped or snapped. Hold the top and bottom hexes steady and turn the lock nut to the left (like you are screwing it down onto the lower threads). A 1/2 turn loose of the locknut is usually enough, and a 1/2 of a "flat" on the top nut is a lot of "adjustment" at a time (provided the bottom hex is locked in place by the vise grips against the the motor). Note, I have Samrat pushrods, they might look a little different than yours.
Oh heck, I'll take a picture.
Okay the first picture just shows the Vise Grips clamped onto the bottom adjuster and braced against the motor. The center stud is shown, but adjustment is MUCH easier if you remove that center stud!
The second picture just shows the tappets at TDC (no shiny parts peeking out from fat threaded portions).
Brute force is not needed. Use your finger strength to tighten the wrenches, not your biceps! Sorry if this info is too basic for you. We all start somewhere. No offense intended to your intelligence/abilities. Tighten until it first STOPS. Do not tighten beyond this point, it stretches things, leading to failure.
(Dry) Thumb free (firm), not "spinning" like a top. You will still hear the valves "tap" when warm but not a trying-to-commit-suicide "banging".
I also have to sit comfortably on the ground next to the bike to do all this, as kneeling gets too intense and cramped and leads to frustration. Sometimes it takes me twenty plus minutes to get it right, other times ten. No one is testing you!
-Jesse