Valve Seat Correction Angles
WARNING: This page is about a different car, the 2001 Mazda MPV and 2000 Mazda MPV. However, it is still accessible from the selected car via links, so may be relevant.
Verify valve seating position is at center of valve face. If seating position is too high, correct using 70-degreee cutter, and then 45-degree cutter. If seating position is too low, correct using 30-degree cutter, then 45-degree cutter.