I recently had my flywheel off and outlined my timing marks with white paint....and it is still next to impossible to see!� On top of all of that, your flywheel may be installed 180 degrees out and might not be correct for timing.� I have always found looking through that little hole trying to find those marks to be very difficult.� Here is my advice.
1.� Follow Tim's advice and remove all the plugs and use a ratchet and socket to turn it over.
2.� Put your thumb over #1 cylinder and turn the motor over until you feel air pushing out of the hole and almost all of it is pushed out.� You may have to try 2 or 3 times to get the "feel" of when all the air is almost out.� This will place the piston close to top dead center (TDC) on the compression stroke.
3.� Pull the cap of the distributer and verify your rotor is pointing to #1 cylinder wire.� Then loosen the distributer retaining bolt and turn the distributer where the points are just about to break (open).
4.� Gently tighten the retaining bolt and try to start the engine.� If the motor is hard to start or hasn't been ran in quite a while, I would recommend you pull start it.� This will save wear and tear on your starter and battery.� It will also let you spin the motor a little faster to make up for your timing not being "exact".
5.� When you get it running, stick a timing light on it!!� In my opinion, this is the most accurate way to set your timing!� (Assuming you have the timing marks on your timing gear cover...)
I would also recommend replacing your cap, plugs and wires and making sure you have a good battery and good grounds.� Remember, these engines are basically large air pumps.� If they have
FIRE, FUEL and are IN TIME they should start! (even though they sometimes don't feel like they ever will!�

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Good luck!