I appreciate everyone has their own way or method of tuning drums. Some tune by ear, some tune with drum dials, some use notes on a keyboard, some by tapping.
So I think it's fair to say there may not be a definitive way to perform this function.
I recently found some very interesting vidoes on the Evans website under "Lessonroom". There are some 364 different subjects discussed and some are on tuning. It is worth a troll through to find these as they gave an alternative view on how to tune drums, in particular the bass drum.
If you fancy spending a bit of time browsing
http://www.evansdrumheads.com
Ron