You want to polish the exhaust side till you see yourself in them, the rough only applis to the intake side.Porting of the heads is good, but DO NOT have them polished. You actually want them to be "rough" I put that in quotations because they really arent rough. When you polish them smooth you loose air flow because a layer of air called the laminar boundary layer will reduce your available air flow. You want turbulent air in your heads to promote solid even air flow. Polishing heads is a GIANT myth. Just my .02 (plus the science behind it :biglaugh
Cheers