Sorry - you lost me there..
Let me try to tell how I did it: aligned FT mark while listening to rear cylinder, rotating cranckshaft with small wrench while listening for valves to close. With valves closed I made sure that FT mark accurately aligned and then changed CCT. Then I did it on front cylinder exactly same way.
Reason for listening to valves is to make sure that you got right revolution.
However, if you do not want to take off plug bolts on cranck case side you can do it with wooden stick through spark plug hole only to make sure you are at TDC, not to check valves position.
But if you feel unsafe or unsure about verifying valves position by listening to valves - I'd recommend to remove one cam cover and follow method described on US forum.