Dutch is correct - the .026" (cold) setting accommodates the 1.37 (closed) to 1.44 (open) ratio variation inherent with the stamped factory rocker arms, as they never reach the 1.5:1 ratio that the original .030' lash was specified for (1.5 times the .020" height of the clearance ramps on the cam lobes).
With more accurate aftermarket roller rockers, set them (hot) at .030" using either the progressive method or the EOIC method (to ensure that the lifter is on the cam's base circle); you can set just one cylinder or all of them, let the engine cool down completely, and measure the ones you set hot. That measurement will tell you what the (cold) lash should be set at from then on.