I was always told the exhaust valve should have a slightly bigger gap as that gets hotter due to passing hot exhaust gasses so expands slightly more than the inlet valve, also that it should be done when the engine is cold preferably when it has stood over night, if you adjust them when the engine is warm you are adjusting them so there is a gap. If it's done correctly the idea is there will no no gap once the engine is fully warmed up and everything has expanded that way no tapping noise but not to tight that the valve can't fully close onto there seats otherwise you risk burning them out......