For all these pictures, the large valve is on the left, and the small valve is on the right.
First - a shot of the valves. The intake valves on the small valve head (the outer valves on both heads) are 2mm smaller in diameter:
At the bottom of the heads you can see that the large valve head has no holes for the two extra 10mm bolts that the small valve head has. In the picture below you can see that these are very obvious when you are looking at the head from the bottom:
Now - another popular misconception surrounds the shape of the valve covers. Here is a shot of the valve side of the heads, along with an EA71 head to show that the valve covers for ALL EA81 heads are the same. The EA71 valve covers are rounded on both bottom corners, and the EA81 valve covers are less rounded on the left corner, and angled on the other:
In the above picture you will notice that the size/shape of the cross peice in front of the plugs (between the top stud locations) is different. This is NOT an indicator of head type or valve size. I have seen many different sizes of this portion of the casting regardless of valve size or year. I beleive this is related to the actual casting process as it seems to differ on every set of heads.
The ends of the heads are also slightly different in their castings, but this is difficult to rely on as these things changed based on what accesories were availible for that engine:
Hope this clears up some of the confusion on the subject.
GD










