If you do have valve problems (like a broken spring or something), it should be a racket all the time especially if the piston is hammerin the valve. Try a compression test. If there is a big difference in the readings, then the low one is suspect.
If you have to do a top end, that is a pretty good size job. Get the factory service manual for your model and year.
You will have to strip off all the stuff covering up the engine (air cleaner, pipes, cow bell, gas tank, etc.) so you can get at it. Need to pull the valve covers which is a challenge only because it is hard to get tools on the fasteners! Once off, you can look at the springs and see what you see. Jack the back of the bike off the ground and pull the plugs. Put the bike in 4th or 5th gear and rotate the engine with the rear tire so you can see what is happening in the top end. This is only so you know.
Pull the rocker boxes and heads. Take the heads to the Dealership for benchwork valve jobs. If they won't do walk in, find an Indy that will. You might find an auto machine shop that has experience doing Harley heads. Carefully pull the jugs and take them somewhere to have them honed. As you pull the jugs, make sure the pistons don't flop around and get damages. Stuff the holes with some old towels, or tape off with duct tape. Knock the wrist pins out and take the pistons to someone with a bead blaster to knock the carbon off. If you can't find someone that does this, clean it up carefully with a scraper and wire brush. Replace the rings.
Rebuild the carburetor including the accelerator pump.
Reassemble everything using NEW gaskets, o-rings and seals. Fire it up and back it out!!
TQ