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There are a number of excellent articles online about the art of tuning drums. The Drum Tuning Bible is among the best. If for some reason that link ever goes down I have archived it in PDF form here: DrumTuningBible
Next up, some video tutorials! But before that, I recommend the Tune-bot Studio to make life easier. If you need to tune drums in a noisy environment then the Digital DrumDial is a good alternative.