My method differs from above, and I am not suggesting that mine is more correct or better, but here it is.
I set the rings on the base and slide them forward as far as they will go.
I finger tight (maybe just a smidge more) the lock nuts/levers while holding the rings in their forward most position.
I put a precision machined scope alignment fixture in the rings and snug down the ring caps just a little.
I then torque the nuts/levers to the specified torque.
If the alignment rod is no longer aligned, I lap the rings in (including caps), unless it's way out............. then why bother lapping;............replace rings .................other processes included, such as cleaning up the lapping compound afterwards, ect.
After lapping, alignment rod is/will be square again most of the time (if not, something major is wrong with rings or rail); then I lay the scope in the lower 1/2 of the rings and adjust for proper eye relief (while taking into account the expected shooting positions) and check reticle cant/level against a grid type boresiter with a level on the rifle. I continue to check alignment and cant/level while tightening the ring cap screws to proper torque.
Finally, I boresite and check for tracking/adjustment errors against the grid sighter and head for the range to verify reticle level/tracking/box test/load test, whatever.
All this may not be 100% necessary, but I am anal about my scope mounting and this has worked for me so far. I don't get ring marks and IMO the scope is now as stress free as possible.
An added benifit of doing it this way, is that any straight and decent scope will lay in the rings properly if you later decide to change the scope but keep the rings in place.