I have been chasing down a way to do this for a couple of months now . A lot of people say you can not do it . The reason they say you can not do it is because Keihin does not make the float valve seat replaceable . I have found two sources for these seats .
I came across a set of Polaris xc 700 carbs for really cheap . 39 pwk . At the time I did not know that the seats were so hard to find . Also you will need to pop the air restrictors out of the vent holes . Very easy to do with a small pick . my carbs had oil feeds on the intake side .So I drilled them out and tapped those holes to m5x.8 . I put a socket head screw in and made it even iside the carb bore to avoid turbulence .
Last thing to do is pull the old seat out . To get the seat out you tap the needle seat in the small hole then run the matching size bolt in . When the bolt bottoms out it will push the seat right out .
Then you just press in the new seats and your done . You will also need the needle valve itself.
I will post pics tomorrow of the install
Here are the seats I purchased from Benn Herr @ Kart designs . He can cut the seats to any size you want . I went with a 3.8 which is the largest size for the pwk .
HPD inc also makes them but his are 3.5 mm.
keihin makes them in 3.4 and 3.8 my 35 pwk had a 3.4 and the 38 pwk had a 3.8 in it