Assuming:
1) You have already removed the top adjuster in the side of the head
2) If you have the cam gears with adjustable holes, you have loosened both cam gear fixing bolts and the locating dowels
When No 1 is at top dead centre, one of the marks on the harmonic balancer should line up with the indicator (well at least this is correct for the earlier RG).
There are two slots cut out of the thrust flange of each cam (on the cam NOT on the gear). These two slots should be vertical and hence parallel to each other when No 1 is at TDC. There is an original Toyota tool available for this but it can be done pretty accurately by eye.
With the cams in the correct position, refit the cam gears and timing chain. If you have the adjustable gears, remove the locating dowel and rotate the cam gear with the chain on (by 'walking' the chain over the gear - dont turn the cams or the motor) till one of the dowel holes in the gear aligns with the one in the cams, this can take a couple of trys.
Once the cam gears are set properly and you have fitted the dowel and the chain is on, refit and set the upper chain tensioner. Now re-tension the cam gear retaining bolts.
Note: Always keep the 'pulling' side of the chain in tension when setting the gears (that is the passenger side of the vehicle or right hand side of the motor as you face it).
Be VERY careful when rotating the cams independently of the motor. You are better off to remove the cams and place them in the correct position then replace and re-tension the cam caps.