It realy all depends on what sound you are looking for, decide for yourself by trying both ways out. With the head you will get more tone (and i think this way is more prefered by people), I find that without the head i just get a THWACK!!!, instead of a round boom with just enough attack. Try using Aquarian heads, Superkick on the batter and i think its a Resonance for the front, its the one with a felt padding around the head and the hole. It works real good, i hardly every have to use anykind of muffling inside the drum. Good Luck!!