This Seeking Tech video guide will show you how to get the Precise Restoration trophy and achievement in Crisis Core: Final Fantasy VII Reunion.
This will unlock when you do the following:
Achieved 100% recovery with the Mako Recovery Unit.
In Chapter 4, you will meet up with Hojo. There is a small machine in the same area where you can restore SP.
The countdown will disappear after 3. You have to count the rest in your head and then stop the machine at 0.
The good news is that you can retry as many times as you like as long as you don’t advance the story. So, just keep trying until you get 100%. When the machine mentions that 60 installed, it indicates that you are really close.
Check out the video below to see how to get 100%: