Anyone that *should* be over-clocking these, would have the knowledge to look at the board and see which resistors are 10k; However, with that being said there are two resistors on the board at 10k, R8 & R11 (R8 next to PRG button, R11 next to RST button), so I'm assuming by Beastlymac's statement that both 10k resistors would need to be swapped out to 22k, but would like confirmation that it would be both, if not both which, R8 or R11?
EDIT:
Also, you would be replacing it with a SMD 1206 22k ohm 1/8w resistor (Beastlymac, correct me if I'm wrong please), which seem to be pricey at DigiKey at the moment due to stock shortages it looks like. However
Mouser does have a good amount in stock at the moment and are much cheaper than DigiKey.
Anyone who should be giving advice on how to modify this board should re-read the instructions:
It is possible to overclock the units and push them to potentially 2.7 by replacing the 22k resistor with a 10k one.