The scope scale in SH3 is theoretically one degree per small mark, 5 degree per bigmark at low power. I have never done intensive tests to confirm that, but after creating my custom graticules (Which are based in a different proportion, as in real life happened -SH3/4 is wrong here) using those standard ones as a guide, I didn't notice wrong results.
Here are the new graticles I created:
http://www.mediafire.com/?sharekey=2...eada0a1ae8665a