Use IAC counts ONLY if you KNOW FOR SURE the throttle body is clean. Once set, it shouldnt *ever* need to be touched. If it ever goes out of whack, you need to clean the throttle body or find the REASON its out of whack.
In other words, start with a clean throttle body, set it all up, IAC at 10 to low teens in P and high teens to low 20's in D, TPS .42-.44. If it ever goes out of whack from there, the throttle body is dirty or theres a vacuum leak etc. There is a REASON it goes out of adjustment. Dont use this "adjustment" as a fix as its not there for that, its to set the MINIMUM AIR the engine will flow BEFORE the ECM makes its adjustment. Thats IT!
After awhile of watching HOW the ECM adjusts/corrects, you will know if and HOW dirty your throttle body is, OR is IAC is LOWER than normal, that there is a vacuum leak or other air entering the engine