Step 1: Repeat all the steps you have taken with the bottom head, up to and including step 6. The top head needs to be much tighter than the bottom head, so at this stage you must use the tuning key. Working with opposite tension rods around the drum, tighten the head until you can only push it down in the centre with your thumb approximately 3 to 5mm. Only turn the tuning key half a turn at each point until the head is tight enough, this will help maintain reasonably even tension.
Step 2: Now you can tune the head as you did in step 7 (The Bottom Head). While you do this, keep some padding against the bottom head so you only hear the sound from the top head. This is easily achieved by sitting the drum on a folded towel or on a soft pillow.
In most cases, some dampening will be required. For correct dampening see Section 6 (Dampening), page 41.