It starts with the drummer. He has to have a great kick drum, properly tuned, with good quality heads. Then it becomes all about the mic'ing, and damping. But that's not where it ends! You need to eq properly. "Good" kick sound is subjective. I work with many people who believe a good kick is a very dead thud with no ringing overtones. I do not understand this at all. It should have PUNCH with a hint of MUSICAL overtones. No way do I claim to know what gets the "best"kick sound. But I can get good kick sound, if the drummer is good. Otherwise, it's a total crapshoot.