Place a dynamic microphone at the front of kick drum. If the resonant head is off, move the microphone closer to the attack head of the kick drum for a more warm and full sound. Move the microphone further away from the attack head to emphasize the "click" sound of the beater. If the resonant head is on, place the microphone close to the resonant head, or just inside of its port hole (if a port hole has been cut). Point the microphone at the beater of the kick drum for more of a hard sound. Point the microphone off center from the beater to capture more of the drum head's tone.
Place a dynamic microphone on the top of the snare drum. Aim the microphone about 1 inch inside the rim of the drum. Place the microphone at a 45- to 60-degree angle for maximum separation from the hi-hat and other drums. For added "snap," place another microphone on the bottom of the snare. Reverse the polarity of this microphone, as it will most likely be out of phase with the microphone on the top of the snare.
Place a dynamic microphone on each tom using the same technique as the snare drum. Place the microphone further away from the head for a more live sound, or place the microphone closer to the drum for a more isolated sound.
Place two condenser microphones above the drum kit as drum overheads. Suspend one microphone above the left side of the kit and suspend the other microphone above the right side of the kit. Adjust the relative placement of each overhead microphone to capture a balanced image of the drum kit and cymbals. Space the microphones at a 3 to 1 ratio to avoid issues with phase cancellation. This means that the microphones should be three times as far away from each other as they are above the drum kit.