I tune the batter side of my bass drum quite loosely, just past the point of no wrinkles. I criss cross to opposite lugs as I tune and tap with a stick about 2'' in from each lug, adjusting until an even tone is reached. I then fine tune for the desired sound.

The front head is treated much the same although it may be a little tighter.
This head has a hole in it to accommodate a microphone.

I place a thin pillow inside the drum which touches both skins for dampening.

I like my bass drum sound to have a nice smack to it with plenty of bottom end punch.

As with all tuning of drums, its trial and error until you find the sound that suits your personal taste.

NOTE Some drummers vary the skin tension between the two heads, e.g. the batter head tighter than the front head.