How do you set the valves on a Toyota 22-R motor?

To set the valves on a Toyota 22-R motor, first ensure the engine is cold and remove the valve cover. Rotate the engine to TDC (top dead center) on the compression stroke for cylinder 1, then adjust the intake and exhaust valves to the specified clearance using a feeler gauge. Typically, the intake clearance is around 0.006 inches and the exhaust clearance is about 0.008 inches. Repeat this process for each cylinder, rotating the engine as needed to reach the correct positions.