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There have been several posts on this topic lately. Go check the archives, especially on some of the problems people have had.
Mainly, it is a good idea to use new push rods and install guide plates if you don't have them. It will get you into thoroughly inspecting the old stamped ones, installing new grooved ***** and nuts, along with setting the lash. Overall gain is it seems to rev smoother and probably picks up about 5-8hp.
I installed Crane Roller Rockers in my '74 when I put in new valve seals. No sense putting the old stock one's back on, at least that is what I told my wife. Depending what type of rockers you use, you may have to put "tall" valve covers on. Did I notice any difference? Not really.
You will not gain any noticable HP with the roller rockers. They are only needed when spring pressure is above 350 pounds open. Other than that stick with a good roller tip arm and save your money for parts tha twill produce HP