the seat work needs to be done with a seat and guilde machine or with stones or cutters and when you get it done you may want to do a bowl job and blend the 60 this takes time and money and one slip can cost you or junk the head .so you can not do the seat work less you have a seat and guilde machine or seat grinder ,if you have not done this work before work on some junk heads . or you can turn good heads to junk cutting out the heads is about $60to $80 for 8 valves