what they mean by 4 and 3 is the "DEGREE" they want to shave off the valve seating to modify air/fuel flow.
from what i know but not sure, most b series sit on a 44* angle, and the valve face angle measures out of a 45* angle, a one degree difference. by shaving "4 or 3" degrees off, means shaving the valve seat "4 to 3" degrees out. So the stock angle of 44* would change out to 47 or 48 degrees depending on what you have shaved off. but the valve face angle has to be shaved out to be 1 degree higher than the valve seat. (be sure you have enough valve margin)