The Lincoln re-published 39-40 engine & chassis repair manual on pg.2, cylinder head gaskets.
"To prevent cylinder head gasket failure, cylinder wall, head or valve seat distortion, tighten the cylinder head nuts when the engine is warm with a torque wrench. Some folks call it a "talk wrench"
85 hp alum. heads 40 ft. lbs., 60 hp alum. heads 30 ft. lbs and all cast iron heads 50 ft. lbs. I just did mine today, I let it get down to 100 or so.