http://www.nikonchat.com/nikkor-vr-lens-review/

Does AF Fine Tuning vary from particular camera body and lens to the same camera and lens?
I have just watched the video review of D7000 on a website where the reviewer says that the combination of his particular camera body and lens (namely Nikkor 18-105 VR kit lens) required him to enable AF fine tuning– he tuned to -0.5 in this respect.
I own the very same camera and lens. But as far as I understand AF fine tuning may not be required or even if required I may need to tweak it to another degree with my own D7000 and kit lens, because in respect of AF fine tuning a particular D7000 body may perform different than another D7000 body and the same is true for the lens as well.
Is that true??
I think it’s rare that you have to consider this, but yes, it would vary from body-to-body and lens-to-lens if it is needed at all. It is to compensate for minor, minor manufacturing differences.
There are test targets made for fine tuning focus and I would not dream of doing this “by eye,” I’d only use a test system to do the adjustments.
I can’t find the technique in the manual right now. What is it under or what page is it on?
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Found it! See page 256 in your owner’s manual. Really, it’s rare that you have to mess with this.