Valve Seat Cutter Kit Carbide Tipped. 3x Valve Guide Pilots. 3x VALVE GUIDE HONE REAMER – H S S. 2 x T-Wrench ARBORS + 2 x DRIVE RODS. Valve Seat Cutting with DANISH Cutters. Valve seat reconditioning is simple, accurate, and clean with DANISH’s carbide-bladed cutters. User-friendly valve seat cutters allow you to precisely machine a multi-angle valve seat in a matter of minutes. Tungsten carbide leaves a perfectly flat, machined surface, ideal for optimal sealing efficiency and heat transfer. Please feel free to ask any questions.