The Values for a particular Spine map is the answer to the question:
What is your primary optimisation?
What do you want to design the system most in favour of? Then if you want, add second and third level items if that’s helpful.
NB: You could restate Principles as Values, there’s nothing inherently different about them, it’s (a) the way you use them and (b), Values tend to be slightly even more abstract.
Typically you would choose one or two words as Values statements - Communication, Trust, Feedback. They capture the essence of what you are aiming for. So once you “Get” the Values you can read the Principles and think of them in terms of how they can honour those Values.
Other example Values: Respect, Security, Visibility, Risk Mitigation, Idempotency.