What kind of lifters? Solid or hydraulic? Hydraulics are set at zero lash plus a quarter turn of the nut
If the engine is not running then rotate until the lifter is on the base circle and rotate the push rod with two fingers while tightening the rocker nut. When you feel the push rod get tight turn the nut 1/4 turn. If the engine is running and warmed up, back off the rocker nut until it starts making noise then tighten it down 3/4 of a turn. The beauty of hydraulic lifters is that they are not real precise.