Well......I do it a bit differently than that....I take a drum and a microphone (and a drumstick) and take it from there.....
On a more serious note......
1. When sampling real drums, don't sample direct into your MPC if you can help it. It's alot better to record into DAW first. Reason being that you get lots of hits and only pick the best to go into your MPC.
2. Get both left and right hand hits
3. Sample hits from both the center and side of the drum head
4. Take samples at different volocities ie. soft, medium, and hard
5. Sample several true rolls at different tempos. (There have been many threads about creating realistic drum rolls - sampling the real thing is by far the best method)
6. Sample in a good sounding room. If you can't do this sample in a "dead" room. Hang carpet on the walls, use foam etc...
7. Use every mic you've got (unless your drum locker huge) I typically use two mics near, and 2 at some distance from the drum. Borrow a good mic if you don't have one.
8. Take stereo samples...If you want to go mono, sum the two channels or use the best sounding one but having the stereo data can't be a bad thing
9. Try micing the top and bottom of the drum. (Check that you are not out of phase when doing this)
10. Record as hot as possible
11. Turn off heaters and air conditioners and anything that may introduce unwanted noise into your sample
12. Most drums can be tuned. Try a couple different tunings if you can
13. Get a competent drummer to actually hit the dang thing. It really does make a difference.
14. When sampling a drum kit, get the drummer to play some "fills". They add alot to the realism of sampled kits.
15. Build kits that work together.
16. Think "outside the box" - sample anything and everything that makes noise.
17. Make backups