Choose your microphones based on your level of play and what you can afford. Select good microphones, either as individual pieces or in a drum mic set. Sets are usually cheaper and you can find some really good mics within the set, each with their predesignated location (a bass drum mic, a snare and hi-hat mic, a tom mic).
Set up boom stands, one for each microphone, and put each microphone in to its appropriate stand.
Place each microphone into the stand for its corresponding drum. Exact placement is personal preference. The musician needs to determine the sound he or she wants for a particular arrangement. Percussion sounds to be emphasized would be set up closer than those set as background.
Connect the microphones to the amplifiers or whatever you are connecting your drums to.