I usally tighten the bottom heads on the rack toms really tight and the bottom heads on the floor toms tighter than the batter heads. Then tune the batter heads to the desired pitch. This has worked for me. The tighter bottom heads on the smaller drums makes them punchier. Others might disagree but this works and sounds good. As for the bass drum, I tighten both heads to about the same pitch. I hate wrinkles in any drum head. The snare, I tighten the bottom head tighter than the batter head but not too much. Again, some people say that you have to go by a certain book but that's not always the case. Trust your ears. Record it, then listen to it and see how it sounds, or if you have a friend there have them play your kit and you stand 5 to 6 feet in front of it and listen to it. I use Ambassadors on the bottom and two ply heads on the top (ie Emperors, Pinstripes). I prefer the Coated Emperors myself. Good luck.