I find that tuning a drum set is much more about art than about science. I've looked at videos and heard tens of ways to approach it.

One of the more interesting ways I've heard, which included very little science, was a recount of how Buddy Rich used to tune his drums. Buddy Rich said very simply to:

1. seat bottom drum head and turn all lugs until finger tight
   
2. use drum key to turn exactly 2 turns for each lug
3. seat top drum head and turn all lugs until finger tight
   
4. use drum key to turn 1 to 1.5 turns for each lug

This sounds nice and easy, but it hasn't worked for me as well as I had hoped.

The key for me is to make sure that all toms are tuned together. If I want to start out correctly, I get the tonal range of each drum. To do this, I take off the head and knock the shell lightly with a stick, making note of the actual musical note it makes on a piano. All drums can accomodate a range of notes, so this is a good starting point.

After that, I usually start with the bottom head of my floor tom, seat the head, and get all the lugs finger tight. Then tighten lugs equally until the bottom head has just gotten all the wrinkles out. I then turn each lug an equal amount until I reach the same note as the resonant note of the shell. I then seat the top head and tune it a fourth below the bottom head and find the pitch by tapping it while muffling the bottom head with my hand. I play with the tuning from there to get something that has a nich punch without too much ring.

Next I go to the next drum up in pitch from the floor tom. Since I want the the drums to be in tune with each other, I tune the top head of the new drum to the same pitch as the floor tom bottom head. Then I tune the new bottom head in much the same fashion, but I try to tune it a fourth up from the top head. Hopefully the final tone falls within the tonal range of the drum. If not, then you might try tuning your drums a third apart.

I keep doing this around the set until all toms are tuned. Since each drum rings and resonates with the drums around it, this procedure really helps the entire kit sing. As always, experimentation is the key.

Later on, I will describe the process for tuning snares and bass drum as well as the types of heads I use.