Where did you get that design? It's not very good. Apart from the fact that the +12V output voltage from the comparators could damage the AVR, there's the problem with using four separate comparators instead of comparing the illumination levels on the pairs of LDRs with each other.
I guess it's possible that the firmware does a regular seeking operation in both directions and measures the distance until the illumination drops below the threshold on each LDR, then calculates the optimum position and returns the motors to that position. So that arrangement would work if the firmware behaves like that.
If that's the case, you can adjust the variable resistors by pointing the tracker abouto 30~45 degrees off-axis in each direction and adjusting the variable resistor until the output of the corresponding op-amp changes state.
With a design like that, a single variable resistor, setting the thresholds on all four op-amps, would be simpler.
Can you provide a link to the location that you got this project from?