Honda BF115A, BF130A Outboard Motors Shop Manual., Page 217Get this manual
HONDA BF115A-130A
5VALVE SEAT RECONDITIONING
1) Thoroughly clean the combustion chambers and valve seats to remove carbon depositsApply light coat of Prussian Blue compound or erasable felt-tipped marker ink to the valve faces2) Insert the valves, and then lift them and snap them closed against their seats several timesBe sure the valve does not rotate on the seatThe transferee! marking compound will show any area of the seat that is not concentric
111 VALVE FACE
3) Using 45' cutter, remove enough material to produce smooth and concentric seatFollow the Valve Seat Cutter Manufacturer's InstructionsTurn the cutter clockwise, never counterclockwiseContinue to turn the cutter as you lift it from the valve seat