Below is a diagram of tuning pairs and where to start and finish a round!
Top skin = The Batter Head
Bottom Skin = The Resonance Head.
The first time you tune a drum take your time and strip it down to the drum to find the Resonant frequency and check all the lugs and nuts for rattling.
Start with the Resonance head (the Bottom) and in parts get them first hand tight and then 1/4 terns until you are near the pitch you want.
Normally: The resonance head has more influence on the pitch then the Batter head.
The Batter has more influence on the tone.
If both heads are at the same tension, the drum will have increased resonance.
If the resonance head is lower than the batter head the drum will have less sustain.
If the batter head is lower than the resonance head the drum will have more sustain and resonance.
There is techniques but is is more judgement and practice.