Pictures worth a thousand words.
I’m sure there are a few slow learners like me that could have been confused by finding the TDC. So here is the explanation with some pictures

Based on what I learned form the previous postings.
Pic1, Secured the engine with the vise
Pic2, Take the plug out. Turn the crankshaft until the piston is almost at the top. I used 1/8” rod as a piston stopper in the drill chuck.
Pic3: Attached a protractor to the crankshaft. Hand tight the prop nut. Used Dial indicator pointer to track the reading on protractor. ( The actual dial indicator is not used)
Pic4: Turn the crankshaft counterclockwise slowly until the piston hits the piston stopper. In my case, the piston hits the stopper at 82 degree.
Pic5: Now turn the crankshaft clockwise until the piston hit the piston stopper again. In my case, the piston hits the stopper at 154 degree.
Pic6: Now the TDC is 154+82 / 2 = 118 degree on the protractor is the TDC
For my initial test I set the ignition at about 27 degree before TDC. Therefore turned the crankshaft counterclockwise until the reading was at 91 degree. Hold the crankshaft, loosen the prop nut, turned the drive washer until it sparked. That setting is 27 BTDC.

Borna