Using Atmega32 for a IR Dimmer

Hi yall !
I Need to do a Dimmer using a SONY remote control. The problem is that those Sony controlers use some kind of control-S protocol to identify the buttons, so When you push a button the controler send a series of pulses at a different time intervals. im planning to use some kind of ir receiver like the TSOP 1738 IR.

But...
I dont quite understand how can i make a delay on atmega32 to identify logic ones to zeroes to know wich button was pressed.

so assuming that i detect a falling edge and that a logic one equals 20ms on a low level and i want to know if it was a logic one...
i use.

CTC ?
Cristal of 8MHZ
20ms = 50hz
N = 256 prescaler
foc = fclk / (2 * N * (1 + OCR))

OCR for my would be:
OCR = (8000000 / 2 * 256 * 50) - 1

Any help would be apreciated.

Sony remotes use the SIRC's system, it's fully explained in my PIC tutorials, but you will have to write your own AVR code - it's a nice simple system to both receive and transmit.

Hey Nigel, thanks for your answer, i was reading your tutorials on how to do what i asked, ill be sure to check it out when i have time.
thanks for your help.