Assuming that an early head + late block is the goal?
I would guess that the minimum is:
1. drill and tap the block for the 15-bolt center stand position
2. bore the head for the 2 extra stand bolts if it looks safe (enough material, no water underneath), otherwise leave them out and plug them in the block
3. plug the original 18-bolt center stand hole
What I don't know is where the water transfers. The early heads have 8 copper water nozzles pressed into the gasket surface to cool the exhaust valve seats, and I can't tell if they line up with the late block.