There were a whole series of emails on offsets last fall (Oct 25-30). I'll forward them to you if you still want them. According to Robby, one link is 18 degrees. Unless you are trying to keep the valve from hitting the piston, I am not sure the purpose of the exercise. I drove my 190SL for 20 years with the timing retarded one link because at the correct position, the valve touched. It ran a better after a rebuild and the valve timing corrected. My thoughts are that a degree plus or minus is not that critical, just an enjoyable technical exercise.

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Jim Villers
190SL, 230SL 5-speed, 95 E320 Wagon, 01 E320 Wagon, MGB, Boxster 'S', 190SL "Barn Find"