OK seriously
Actually there are as many opinions as there are people.
If you are recording Jazz /Folk etc where the drums usually sound more natural a very common way to mic them is 2 mics overhead, some times adding a snare mic and a kick mic. If you are looking for a more aggressive sound you can mic every piece of drumset with multiple mics and manhandle the sound to your liking.
Generally I allocate 4 tracks for drums. One for kick , one for snare, and 2 for a stereo mix of the set.
A bit of advice... go with the fewest number of mics you can to get the sound you are looking for. The more mics you use , the more bad interactions you have to deal with (phase cancellations etc)
If you want more info than you can digest use the search function here and look up what you want... and sit back and read.
tmix