Roland have produced a great article on recording drums that you can access here. However, it focuses principally on those drummers who play electronic kits.
For those of you that don’t have a electronic kit, there are plenty of affordable ways to produce a basic recording of your acoustic kit. We would encourage you to use the free Studio One software alongside a basic audio interface such as PreSonus’ Audio Box. In terms of microphones, we would recommend a matched pair or Rode NT5s or, if you have a bit more cash, the NT55 matched pair. If you’re feeling flush, you could also use the NT2A condenser microphone (why not visit the Rode Soundbooth and hear for yourself what difference these microphone choices can mean for your recording?). This combination of hardware and software will help you produce a very high quality recording of your acoustic kit.
As another alternative, why not consider the PreSonus AudioBox Studio? This will give you an audio interface, a condenser microphone, headphones, cables and Studio One Artist for £159!