If the kick drum you are recording has a resonant drum head, place the microphone at a 90 degree angle to the resonant head of the kick drum about 10 inches away from the drum head. Move the microphone around the perimeter of the resonant drum head to find the placement that is most appealing to the particular kick drum you are recording. Typically, the microphone is placed off center for best results. Add a secondary microphone to the side of the kick drum with the beater to capture more of the attack of the kick drum. Point this microphone where the kick drum beater hits the drum head for maximum attack.
If the kick drum you are recording has a resonant drum head with a port hole, place the microphone between 1 inch and 2 inches inside the port hole, at a 90 degree angle to the resonant head. Aim the microphone at the kick drum beater to capture more attack. Alternatively, aim the microphone off center from the beater to capture more of the resonance of the kick drum.
If the kick drum you are recording does not have a resonant head, place the microphone several inches inside the kick drum at a 90 degree angle to the attack drum head. Aim the microphone at the beater for more attack or away from the beater for less attack. Experiment with moving the microphone to different distances inside the kick drum. The closer you move the microphone toward the beater, the less bass your kick drum microphone will capture.