You need a flow meter,make sure your carbs are balanced both internally meaning jetting and popoff pressures, externally meaning same number of turns out on the mixture screws, place the meter in the link provided into the carb throat and adjust the throttle linkage until both carbs are reading the same flow rates. There are 2 sizes of this meter for larger or smaller carb diameters, make sure you get the right size.
http://vwparts.aircooled.net/Snail-Type-Syncrometer-Carb-Sync-Tool-GERMAN-SK-p/ste-sk.htm
I should add that your carb kits should be in good order as well. If one metering diaphragm is soft and pliable but the other is getting firm and crispy then you will never get a proper fine tuning. A lot of guys will say only use genuine Mikuni kits, well...it has been to my experience that they are the worst kit to go with. I have yet to see a genuine Mikuni metering diaphragm (which is the most important part) when the carb is reopened, not roll up into the shape of a taco shell. The o-rings also seem to have a habit of swelling about 30% larger than before getting into contact with fuel. As much as I hate to say it, I have found WSM carb kits to be the best I have used yet. The metering diaphragms are not effected by today's horrible fuel quality and you get possibly the most elaborate range of springs. SBT kits are a close second but after buying WSM, I will stick with them for every rebuild. I thought it is important to mention this because we can be so easily convinced that our carb kits are in pristine condition but unless you verify how they are effected by the fuel quality in your area before calibrating, you need to ask yourself are they for a certainty? I hope this helps.