Reconditioning the valve seats is very important, because the seating of the valves must be perfect for the engine to deliver the power and performance built into it.
Another important factor is the cooling of the valve heads. Good contact between each valve and its seat in the head is imperative to insure that the heat in the valve head will be properly carried away.
Several different types of equipment are available for reseating valves seats. The recommendations of the manufacturer of the equipment being used should be carefully followed to attain proper results.
Regardless of what type of equipment is used, however, it is essential that valve guide bores be free from carbon or dirt to ensure proper centering of pilot in the guide.