Valley Cemetery is located in Valley, Nebraska, off the intersection of 294th Street and Reichmuth Road. The new road construction out there is rather confusing since they've moved Highway 275. If you can find your way to downtown Valley, you're almost there.
Follow the new Highway 275 west, taking the Meigs exit by the new Dairy Queen. Follow the exit road around, which will take you to Valley. Turn left at the "Welcome to Valley" sign, and follow that road till you get to downtown Valley and the railroad tracks; it will only be about a mile or so. The main road across the railroad tracks is Reichmuth Road (which is the old Highway 275 that used to go through Valley, before they built the new Highway), and that's where you want to get to. There is a Casey's gas station on the corner, so you can't miss it. Turn left onto Reichmuth Road, and follow from the Casey's intersection for about 2 miles. Turn right onto 294th Street. Drive till you see a schoolhouse that's now a house, on the left. You'll also see two large white-painted cement pillars, which mark the entrance to the 10 acre cemetery.
The cemetery was established in 1889, and is fairly well taken care of by the Lot Owners Association. When we visited the cemetery in July 2003 it was in good condition, and was a fairly scenic country cemetery. It's not just a square, but has different elevations and winding roads. Quite pretty, actually.