How do you get the best sound out of your kit? Tune it? and mic it for recording, and live purposes. What kinda mics do you need for it too? Condenser, dynamic etc. Do you want bleed through? Basically all information about recoridng them.
Step 1: Tune it.

Step 2: Put it in the right part of a good-sounding room. No amount of editing can remove bad room acoustics, so you need to get it right the first time. Generally you want a large room with lots of soft surfaces.

Step 3: Mic it. There are lots of different ways to do this. I personally go Glyn Jons (one large-diaphragm condenser 39" above the snare, an identical one 39" right of the snare under the ride cymbal, one large-diaphragm dynamic inside the bass drum 1" from the batter head, and one dynamic ~6" from the snare) but it depends on your style and preferences. There's already a thread on here explaining drum mic'ing, so I won't go into that.

Step 4: Play well. That's important. A good drummer can make a $50 Pulse set sound awesome, and a bad one can make Ludwig Vistalites sound like crap.
Money beats soul every time.

Money beats soul...every time.

Money...beats soul...every...goddamn...time.
Where should we record drums? or how can we make a room suitable for recording drums?