It depends on your budget I guess. Expensive gear won't do you any good if you don't have recording knowledge and experience. I would say the most important place to start is a good room. Drums can be easy to record if you have a good room. If you need to you can buy diffusers to prevent sound waves from grouping and to eliminate standing waves and reverberation if needed. Other than that good quality gear is pretty pricey. All you really need to start out is a decent interface, DAW, a good computer, and some mics. Maybe a compressor and EQ. That's kind of a hard question to answer. my neighbor has a studio in his basement that probably costed him a total of 10,000$ over the years and my school has studios with equipment that is worth upwards of a million dollars.