It appears that engine has a fairly common Walbro type carb. That being the case, set the low needle to 1.5 turns from closed and the high to 2.25 turns. This will be rich starting point settings that will be leaned some once you get running. To start, set the throttle to a high idle, close the choke and with the ignition active, crank until it pops( runs a short period of time). Open the choke and start back up. This should get you running. Lean the needles according to what you observe while on the water.