kohler K181 for dummies

can someone please help me?

i have a old kohler k181 on a JD tractor

i need to set the points, i have a feeler gauge

i don't understand the service manual on how to adjust the points

i turn the flywheel to the S mark and points don't open

it opens when i turn it way after the S mark, i,m confused

can someone give me a step by step on how to set this up?

BTW i don't have a timing light

thank you