My 22R failed smog 3 weeks ago and passed with flying colors yesterday because I rebuilt the head using Viton rubber valve guide seals and a Felpro top gasket set.
Total cost financially was about $60.00 including seals, gaskets, grey gasket maker and some new heater hose for the bypass under the manifold.
I bought my engine from eBay two years ago for $1100.00 delivered, it was assembled using the cheapest gasket set sold and it contained the worst seals made but, they do last more than the year the engine was guaranteed for.
I knew when I bought this engine I'd be changing the valve stem seals eventually but, I thought it would be like four or five years, not less than 24 months. It's done though and it was not that difficult a chore to handle.
I must admit that rebuilding cylinder heads is one of the most gratifying jobs I can do inside an engine, take it from a piece of crap to a fully functional piece of mechanical art work is something that makes me feel like I've accomplished something important which it is.