Drumming is very different from other musical forms of art for many reasons. That said, tuning them is also quite different.
When playing drums you are creating rhythm first and tones and notes second. On a guitar, it's the other way around, the notes and tones come first and the rhythm is second in importance. That is the reason why you can play certain musical phrases on drums while interchanging the drum pieces you are using, yet still sound good. While you can tune drums to certain fundamental pitches, drums generally have very complex overtones. This means that even if you tune a drum to G flat for example, that may be the fundamental note, but other notes will also ring alongside the main G flat. Those are the overtones.
This happens with cymbals too. A cymbal will have a strong fundamental note, but many, many overtones will also ring along with it. This is what give drums and percussion its unique character. It's what differentiates drums from any other kind of musical instrument. Now this doesn't mean you can just go and tune the drums in any which way. Due to drums' character of multiple overtones, tuning them right is just as important as tuning a guitar - even if you don't tune to a specific fundamental note. Additionally, knowing the type of drum you are tuning plays a huge role in the technique you will choose to do it. When trying to figure out how to tune a snare drum you will soon find out that they like to be tuned much tighter than any other drum on your kit. This is very important as you don't want a snare drum that sounds like a big 'ol tom or worse - a plastic trash can! Snares like to sound powerful, short, and poppy. You want a loud crack! - instead of a low thud. It should be the most powerful drum on your kit.
All the other drums like to be tuned a little softer. Generally, most rack and floor toms sounds best when the resonant head (the head that's closest to the floor) is tuned ever-so-slightly tighter than the batter head on the other side. This usually keeps the overtones in check and results in a better, sweeter sounding kit. This also applies to the bass drum. The bass drum also sounds best with the front resonant head slightly tighter than the batter head. Keep in mind however, and this is really important, of all the drums on your kit, the bass drum is the one you will tune the lowest. This means the heads must be really loose. One common technique is to tune it just so the wrinkles in the head go away and you're done. Yep! Very loose! On this one, you do want a loud thud and not a crack!
One more thing...
There's nothing wrong with tuning a drum to ear. Most drummers tune like that. Very few drummers actually tune to a fundamental note. However, if you ever do that, feel free to experiment creating chords with your toms. For example, tune one tom to a root note, the next one to it's 3rd and the following tom to the 5th of the root. Play all 3 of them and you'll play a major chord! Now isn't that cool? However, keep in mind it's very hard to tune drums with an electronic tuner. The tuner will hear all of the overtones along with the root note. Most tuners go berserk when listening to a drum!