i build my drum sound out of my overhead(s), room mics, kick and snare mic. the tom mics are there for depth and impact.
on the tom tracks, i clean them up considerably and edit out all information that's not a tom hit and i pan them across the field. usually i employ a mono overhead (usually panned center) so the toms provide some stereo spread (in conjunction with the room mics).
when i use stereo overheads, the toms also get panned across the field, but inside of the L/R overheads.
how far around the stereo field depends on how many drums in the kit. if it's a 4 piece with a rack and floor, the rack is usually just left of center and the floor is a bit right of center. having the toms in a 4-piece kit hard-panned L/R just doesn't sound right.
but on my 7 piece kit, they go from about 8:00 to 4:00 on the pan knobs across.......
i like hearing the drummer go around the kit when listening on headphones, and i pan from the drummer's perspective b/c as a drummer, it sounds backwards otherwise. but i try to make it sound somewhat "realistic"......to answer your question...."a little of both."
cheers,
wade