The 1972 VW factory bulletin states that paper gaskets are no longer to be used under the cylinders. You are to use an RTV type sealer in place of the gasket. If you use spacers under the cylinders, install the spacer and RTV the spacer to the cylinder and case.
Further, the same bulletin states that the head nut washers inside the valve cover area are also to be sealed with the same sealer. Install the RTV to the washer in a good enough layer to seal the washer to the head and to the stud at the same time.
Many quality engine builders take a small amount of RTV on their fingers and wipe a thin layer on each side of paper gaskets, such as oil strainer, oil pump gasket etc. Make sure you do not clog the machined ring in the oil pump body. It is there to stop full oil pressure from being exerted on the gasket. When the engine is running the suction side of the gears pull oil from this ring back into the intake side of the pump.