I tried this once and can only say "I guess it worked".
With the cluster plugged in and the front cover removed, remove the needles for the fuel and speedo.
Drive to a gas station and fill up. With the car on and a full tank carefully reset the fuel needle so it points to "full"
Now for the speedo you will need an open stretch of preferably straight, level road with minimal traffic and a gps of some sort. Start driving and when your gps indicates a desired, safe speed set your cruise control. Let it hold for a moment and reset your speedo needle to correspond with the gps. Drive around for a bit and verify the cluster speed against your gps speed.
Be advised that tire sizes other than stock will affect the indicated speed beyond what you reset the needle. For example, I did this for a friend whose car was running some aftermarket wheels and tires a bit smaller than stock. I used 40mph as my set speed. The gauge cluster is now accurate to that point but is off by a few mph at highway speeds. Keep in mind the speed sensor is calibrated around preset values to determine overall speed. I can only imagine tire diameter/circumference is one of those values.
Hope this helps.
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