There is no magic to this job, and no special procedures outlined in the factory service manual. Here are the steps given in the manual (somewhat edited):
Lifter Installation:
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Coat the valve lifter with assembly lube.
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Install the lifters. If using original lifters, install into their original positions.
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Install the valve lifter guide. Torque lifter guide bolts to 10 N·m (89 lb in).
Rocker Arm and Push Rod Replacement:
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Coat the ends of the push rods and rocker arm friction surfaces with assembly lube.
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Install the push rods in their original locations.
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Install the rocker arms and rocker arm bolts. Tighten bolts as discussed in my previous post (#10) above.
As mentioned before, there is nothing in the manual about soaking lifters, just coating them with prelube. Also, there is no mention of special procedures, such as rotating the crank/cam (as @keith mentions) to get the lifters off the cam lobes when torquing the rocker bolts, though that may not be a bad idea just to be sure that any valve spring pressure on the rocker doesn’t affect the bolt torque reading.
Note that these directions assume that nothing has been done to change part dimensions, such as milling the cylinder head (maximum .010" removed before head replacement is required) or block deck , or grinding valves or valve seats, which would change the valve installed height. Proper lifter preload depends on all those dimensions being within spec, otherwise rocker arm shimming, or part replacement, may be required.
Disclaimer: I have no first hand experience with these procedures on this particular engine. I’m just conveying the FSM procedures. Use the info at your own risk.