It makes a big BOOM.
See: http://wiki.answers.com/Q/How_a_drum_makes_noise
ok your key on making these is the best hardware like one company to get hardware and strainer,pearl drum have an amazing parts their tension rods and lugs works amazingly togethere but you cna also...
First get a pair of drum sticks from rock band or something, then get a bucket and some containers, put beads in them and rock out!
You add a blanket or a towel inside your bass drum. You want it to be about halfway packed.