I'm with them ^^^
The height of the gas pedal should be slightly below the brake pedal under moderate pressure and perhaps even at a FULL stab (i.e., lock up). W/ well bled brakes, that's about the location from the factory on the 240. Of course the idea is that we don't want any accidents! If the gas were too high and the pedals too close a) panic stops would be even more panicy; and b) heel/toe would be adversely affected b/c you would lose the first XX amount of pedal travel and you would minimize the feel of the "roll" of the foot onto the gas. As far as height goes, our car was about perfect from the factory - many others have to buy pedal covers and shim the brake pedal at install to equal our OEM set up <img src="http://www.zilvia.net/f/iB_html/non-cgi/emoticons/biggrin.gif" border="0" valign="absmiddle" alt='

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If however, you need to change relative heights for some reason, that is how to do it. Pedal covers and washers as shims.