Hi, I got your timing request :3. Good choice of song by the way. You certainly feel relax playing this one

So as for the offset, I'd say 2 940... It sounds pretty much on time with the music

. It's very common for slow songs that you can have a hard time finding the offset, because it's harder for musicians to play instruments slowly at a stable rate WHEN instruments are hand played...same thing for the singer! Even if they use a metronome, some parts will sound a little slower/faster, but they usually quickly come back to the metronome's pace/timing. So the important is to find an offset that will center everything to a specific timing with the less % of mistimed hits possible... otherwise, you just keep putting all sorts of timing section with different offsets and it gets ugly!
By the way, since this is a soft song, I would STRONGLY suggest you to use a less agressive soft hitsound... or the same soft-hitsound but at a much much much lower volume (see attachment)...
I'd also suggest to lower the hitsounds volume by 1 bar to start with... then at the timing JUST BEFORE THE BREAK, raise it by a bar, then, at the start of the Kiai timing section near the end of the song, raise it by another bar. I think it will sound amazing like that, + it makes an interesting build up effect that makes the whole thing more dramatic.
This song is so good actually, you get a star! Keep up the good work

.
EDIT: Hell, to add to it, at the middle of the kiai (around 03:09:322 (2) ), make a new timing section just to raise the volume even more

! MAKE THE PLAYERS CRYYYYYY !!!!! :'(
Download:
soft-hitnormal.zip