Well, this is all a personal thing and totally depends on what you are satisfied with. Tuning drums can be time consuming. You may have to experiment.
#1. You get what you pay for. If you have a low end kit, you will not have a very wide tuning range. It is the truth no matter how you cut it. Pearl Exports, Pearl Forums, Yamaha Stage Customs etc... are low end kits. You will not have a very wide tuning range on them. If you have a low end kit, the best thing to do is try to find the best resonant point on each head on each drum. That will probably give those kits the best sound they will achieve.
#2. If you have a good quality kit, you have more options about the sound you want. In this case, listen to drummers who have a sound that you like. After experimenting with different tuning styles, you might come across one that strikes you the most.
Simple Rules: always muffle the side of the drum that you are not tuning. When tuning a head, tune the heads across while slightly applying pressure to the middle of the drum so you can see when the wrinkles leave. After the wrinkles are evenly gone, start listening for pitch. Began evening out the sound of the head until you reach the pitch that you like the most and the head is singing. Do this for each side. Sometimes you may have to tune one of the heads down to reach a desired pitch.
Me personally, I always do the bottom head first. I do the batter head second. My bottom head is always tighter than my top head. I have a sound very similar to Vinnie Colauita's sound. That is a high pitched sound that can work for most styles, but it is very wet and not as dry as most gospel sounds.
In the end, you have to experiment and find your voice.