Make sure your DAW hardware interface is connected to your computer. Connect the dynamic microphone to the hardware interface using your XLR cable. Open your computer's audio recording program and create a new track. Place the new track in record-ready mode. If you're using a sampler, connect the mic using the XLR cable; if your sampler does not accept XLR inputs, use an XLR-to-1/4" stereo jack converter. Place the sampler in record-ready mode.
Place the mic on the microphone stand. Adjust the stand so that the faceplate of the mic is pointing toward the drum or percussion instrument you're going to record. The distance from the mic to the drum surface being struck is a matter of personal taste; when the mic is at a distance of 12 inches or farther, the sound of the drum will not be as distinctive. A mic positioned within 6 inches of a drum will pick up more of a drum's nuances.
Strike the drum with your drumstick or other playing device. As you do so, watch the track's volume level and listen for any volume peaks that cause distortion. Adjust the mic's gain level accordingly. Press record, then hit the drum. Press stop.
If you're using a computer, you will see the sample you just recorded appear as a waveform on your screen. Highlight only the waveform, then use your program's "cut" function to remove it. Now use the "paste" function to place the waveform at the beginning of the track. Highlight the waveform again, and bounce it to disk using your audio program's rendering function. If you're using a sampler, use the "mark" function to denote the start and end points of the sample. You now have a drum sample that can be triggered by pressing a sampler pad or playing a midi keyboard controller.