From what we found the exhaust needs very little work.
The intake doing a little work on the short side radius, and bowl.
Shaping/trimming the valve guide helps quite a bit also.
Little at a time is a good place to start.
We did not enlarge the port at all, took of sharp edges, rounded them.
Also depends on your build... Bigger bore, bigger valves, bigger carb...etc.
This will effect on how you want to P&P your head.
On a stock bore and stroke engine, with stock carb...
We made the intake flow great, enlarged it but on the stock set up it lost too much velocity and lost performance.
Same head on a modified engine with bigger carb, bore and stroke, it gained performance.