According to the online manual I have access to through my public library, the steps for tightening the cylinder head bolts for the '04 2.5l QR25DE engine are:Step 1, Torque to: 72 ft. lbs. (98.1 Nm)
Step 2 (Loosen): 0 ft. lbs. (0 Nm)
Step 3, Torque to: 26-32 ft. lbs. (34.3 - 44.1 Nm)
Step 4: 75°- 80°degrees rotation (target: 75°degrees) clockwise
Step 5: 75°- 80°degrees rotation (target: 75°degrees) clockwise.
If cylinder Head Bolts are re-used, check their outer diameters before installation.
There's a bolt sequence to follow too.