valve job

hello everyone it is me again. the one with the car that idles funny, it drops and sounds like it is heavy breathing. well while exhausting every known avenue for the solution to the problem i am going to look at me valves and seeing how i have never done this before i am not looking forward to doing it either but my friend that usually works on my car is gone for awhile so it is up to me. any suggestions on what to look for or any other ideas on what the hell could be making my cars idle drop making it sound like it breathes. and if you look at all my other posts about this you will read i have done just about everything. even the saturn dealers scanner says all is fine so here is the 64 thousand dollar question what would make my idle do this but be able to show no problem.wouldnt a sticking or bent valve show up as a problem on a scanner. the muffler sucks in every once in awhile and i was told that would be the valves. i am about ready to dump gasoline on me and my car, drive down the road light a cigarette and crash into one of those damn honda bastards. :evillol: thanx

its a 92 sc2 saturn dohc 1.9