will take forever to sand down shims & then you risk going through the hardening - so don't do it.
either visit wrecking yard & "liberate" a collection of shims from various toyota motors (you will find the thicknesses vary dramatically on different types of toyota motors) or -
get the valve stems nipped - any machine shop should be able to do this for you to open up the clearances. i assume you had the valve seats recut?
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