This step refers to clockwise and counterclockwise rotation. This is as viewed from the top.

If loosening the steering column, follow these steps:

Turn the upper nut counterclockwise.

Turn the lower nut counterclockwise until it is tight against the upper nut.

If the steering column is still too tight, repeat the above two steps until reaching the desired steering column looseness.

If tightening the steering column, follow these steps:

Turn the lower nut clockwise until reaching the desired steering column tightness.

Turn the upper nut clockwise until it is tight against the lower nut.