I'm receiving error 40 at the time I'm trying to restore, I have tried several days with this guide, downloading the firmwares from the correct link, I do not know what else to do.. This is my case: http://www.ipadforums.net/ipad-help/99813-ipad-2-recovery-mode-loop.html I have tried with tiny umbrella but the "Set Hosts on Cydia" is disabled, I don't know if that interfere with the restoring of the iPad
If the option is disabled then you do not have the correct permissions. The hosts file is a hidden system file. You can only edit it if you (and the program you are using, such as TU) have full administrator privileges.
Since you don't seem to have those, I suggest you follow the instructions in the guide about editing the file manually (in the first post).
Alternatively, if you know what the "hosts" file is and how to edit it manually, remove ALL references to gs.apple.com from the file and save it.
On Windows the hosts file can be found in: C:\Windows\System32\drivers\etc\hosts
On OSX the hosts file lives in /private/etc/hosts