For each cylinder you're going to adjust you need to rotate the engine so that cylinder's valves are closed. You need to turn the crank until that cylinder is on top dead center- the intake valve is closed after the intake event and the exhaust valve has not opened yet. On a low rpm engine like a tractor engine both valves will be closed for a fairly large number of degrees, so you don't need to be exact.
If you are going off a mark on the crank, remember that in a four stroke the entire intake, compression, power, exhaust cycle takes two crankshaft revolutions. So you need to check that when the crank is at TDC (or whatever mark you're supposed to use) it's between the compression and power strokes and not between the exhaust and intake strokes. In an engine that's assembled and has been running it's easy to tell- the valves will be open if it's between the exhaust and intake strokes.
If you are starting from scratch (i.e. you removed the rocker shaft and changed all the adjustments or replaced the rockers) it's harder. But you should be able to adjust each valve so that you can see the rocker is loose when that valve's cam is on the base circle (there should be a small amount of play in the rocker at some point in the two rotation cycle). Then you can use the rule above.