Only mute the resonates if you want a really dead sounding drum! I've tried this and personally I think it ruins the sound of the drum. If you want a more muted sound mute the top head. Some really good drum mutes are moongels, heres a link
Buy RTOM Moongel Dampening Gels | Dampening Rings | Musician's Friend
I use em all the time and they make getting a great sound really easy!
