@hisandhers80s : Are you referring to replacing the valve
seats or valve stem
seals??
Not the expert but IME for a routine head gasket replacement the valve
seals are always replaced, the valve
seats are checked and machined to spec (by a machine shop) and often don't need to be replaced unless they're worn (recessed too deeply), damaged, burned/melted or you just want to start with new.
The valve stem
guides are usually not replaced unless they're out of spec (worn).
The valves themselves can often be reused ie: cleaned then checked for wear in a few places then the outer edge (the part that seals against the valve seat) is ground to spec
The piston rings are not replaced when just replacing the head gasket (and valve stem seals) unless you find damage/wear of the cylinder wall, rings, etc, etc and then you're doing a full engine rebuild (
@Fj80oregon )
Here's a video showing the valve stem
seals being replaced:
Another which is part of a Series done by OTRAMM:
Here's Part 1 of a full head gasket video Series by OTRAMM:
80 Series Land Cruiser 1FZ-FE Head Gasket Part One - https://www.youtube.com/watch?v=9CVK5lr2iHc