Watch John Good's Tuning Demonstration here for information on tuning DW Drums:
At DW, we tune the batter heads to a slightly higher pitch than the resonant. We recommend using single ply heads to achieve the maximum resonance.
To begin, place the drum on a carpeted floor or on a towel over a table. Start with the bottom head making sure it is seated evenly with the tension rods finger tight. As you tap lightly on the head at each tension rod (about an inch in from the counterhoop), slowly tighten them. It works well if you start at a specific T-rod then move across the drum to the opposite one - then move two over - then across - and so on. Bring the tone up a little each time you go around the drum. To eliminate some overtones place your finger lightly on the center of the drumhead as you tap. Go to every other tension rod to fine-tune it, from one to the next. In the end, the pitch should be the same at each rod. What pitch that will be is up to you. The drum will hum once the shell's fundamental pitch is found with a sound similar to tuning a guitar by playing harmonic notes.
When you're satisfied with that, flip the drum over and do the same on the top head. Be patient and don't be afraid to experiment. You can always try again. For a great pitch-bend, tune the bottom head down just a little. For the bass drum, tune the heads as loosely as possible - just enough to eliminate any wrinkles. Use the same tuning pattern above to achieve an equal pitch at each tension rod.