Originally Posted by URO Parts Support

You can use a paint pen for this, or give each nut a quick shot of white or yellow spray paint (allowing some spray to fall into the exposed threads) on one side of the nuts the day before you work on it. Observing the paint makes it easier to return the nuts to the exact original position if you loose count and need to start over, just don't get so much on the threads that it interferes with adjustment. When you're done centering the steering wheel, you'll have one circle of paint split into two halves on one side of the car, and a slightly oval circle of paint on the other side (where the painted areas now overlap).