i found compression stoke and found the the t mark in the plug window and double checked to make sure the pisto was up all the way on compression but he rocker arm's are tight no movement any suggestion's

 

im just trying to set the valae's and dont want to make a mistake

 

Thats where it needs to be to set the valves. Go ahead and set them. I don't have the clearance here at my house but will look at work tomorrow and post it if noone else does first.

 

You have a 4 stroke engine which is easy to find TDS.
TDC is when the valves are all closed which can be checked on the rockers to see if they are both free movement.
You can also check by removing spark plug and putting a small screw driver on the top of the piston and feel the piston rise to the max top.
This is an old fashion way to finding TDC and adjusting valves.

From the old man.

Iggy