Looked around on the site and found this, but it doesn't explain it very well and the Haynes manual is confusing.
Rocker arm bolts
It's supposed to be done in 2 stages, initially at 60 to 132 in-lbs and then at 18 to 26.
You start with the lifter at the lowest part of the cam.
So if one tightens the bolts to 60 to 132 in-lbs, why would you need to further go another 18 to 26.
Or does it mean to go to 18 to 26 when the valve is open ???
That doesn't make any sense though if it's already torqued to 60/132 ???