5 Piece Valve Seat and Face Cutter Set Valve Seat and Face Cutter: -5 Piece Valve Seat and Face Cutter Set Made of quality carbon steel. Properly heat treated and tempered for longer life. The sharp edges are precisely ground for the best finish. 45 Degree: 1 3/4", 1 9/16", 1 7/16", 1 3/8" 20 Degree Hole Cutter: 1 1/2" With 2 Guides, 5/16'', 7/16'' 1 Handle, 1 Rod.