Michael,
I'm at 24deg timing on a 300k 12v and I can start in -25F (did it yesterday).
Here are some notes:
-Make sure you're using a diesel additive to avoid gelling (and put sulfur in to promote lubricity.
-I run Rotella T6 5W-40 year round, but I used to run conventional in the summer. It really helps for crank speed.
-Let the grid heater cycle. I do mine twice when it's below zero. Sometimes when it's really cold, I'll do twice, crank a little, then do it again.
-Run a larger wire to your starter from your battery (ground as well). This will help your starter crank faster.
-Two batteries. I run two Red Top batteries. I know a couple common rail guys around here that get away with one, but there's no way I could do that in my truck (maybe with lower timing).
-Block heater. If I plug my truck in for an hour, it starts like it's summer time even if it's -25F. Mine died last year after tons of use (18 winters, I used to leave it on all the time when I didn't have to pay electric when I rented)
A lot of people like to delete grid heaters, but you gain almost nothing and it makes the trucks almost unstartable in winter (without ether). Remember that diesel doesn't ignite with a spark plug, but from compression. When the aerated fuel is compressed in the cylinder, it heats up and ignites. If you lower temps, it's going to take more compression to ignite, and you're running on a fixed compression ratio engine which is why you need some sort of heat to help you (glow plugs, grid heater, or alternative fuel source).
Good luck!