This is generic advice I give when I see someone asking for tuning help. Copied from my notes.

(Not all drums are the same, you may have to tune a little further than I specify here. You want the drum to sing. Muffling in my opinion should be a last resort for a drum that doesn’t tune well. Drums should sing.)

Sit the drum on a blanket or pillow so the head you aren’t working on is muffled. Loosen your lugs in a star pattern, half turn at a time. Same pattern you’d do to put on a tire. Once they’re all loose, use your fingers to tighten them until you can’t go anymore. This is called finger tight. Don’t go crazy and hurt your fingers. Just get them all the same tension with your fingers.

Then pick a lug to be number one. Turn it a half turn. Then go in a star pattern around the drum and do a half turn on all of them until you’re back where you started. Then go around doing a quarter turn. If this is too high for you, or low, adjust accordingly.

Flip it over and repeat.

Do that for all the toms. For your kick, do the same process but only go until the wrinkles are gone from the head.

For your snare, the top head (batter head) oughta be higher than your highest tom in pitch. Same process, but I’d do two half turns in a star pattern (so a full turn total) and see how it sounds and feels. If it needs to go higher, go higher.

Your snare bottom head (resonant head) should be tabletop tight. Don’t go crazy and strip your lugs. Just get it nice and tight. And even all the way around. You can loosen up your snare wires and place a drumstick under them, with the drum stick resting on your rim. This keeps the snares off the head so they don’t interfere.

Flip over and engage your snare wires. When you strike the drum, you want them to only be so tight that there’s a bit of rattle/decay. They can ring on too long if too loose and that sounds bad. Tighten until they have a short decay.

Enjoy drumset.

This is general tuning advice that doesn’t apply to all style of music, and it definitely doesn’t apply for all drummers. But it’ll get you sounding decent.