Here they say: http://www.honda-tech.com/zerothread/1676914
:edit: Never mind lol...beat me to it while I was digging for the link....Installing the GSR/ITR timing belt (Or LS timing belt if using the LS 19T water pump). Re-verify that the block is still at TDC. Now, rotate your cam gears until the timing marks are aligned (consult your manual for further illustrations and guidance). Once the crank and cams are aligned, you can now install the timing belt. I like to start with sliding it over the cam gears, then work it down over the water pump and tensioner. Then, take the tensioner and pull down on it until it is fully loosened and tighten the 14mm bolt so the tensioner is tightened in the fully loosened position. Slide the belt over the tensioner now and then the crank pulley. Easy. Now, loosen the tensioner with the belt on. Then, use a flat head screw driver or something of the like and use it to wedge the tensioner pulley up while you tighten it's 14mm bolt. Now the belt is tight. But, do not overtighten it as this can cause strain on the motor. Follow your manual to find out how much play is recommended.