First you have to take your heads and rims off. Then, on the inside of the shell, you should see pairs of screws or one screw. Loosen them with a phillips screwdriver, but do not lose them while doing so. Make sure every screw that you see from the inside of the shell is off, and the lugs/strainer/butt will be removed. Your final challenge is to remove the airhole grommet, and that can get messy if you have the cheap kind that are molded into place. In this case, you would be wanting to use something thin enough to pry it off such as a butterknife. Do it carefully, and be careful not to scratch the inner shell in any way because this can have a negative effect on the drum sound.
Some airhole grommets are the screw-in type, much easier to deal with. Once you've got all the hardware off, make sure you keep all screws with it's own type of hardware.(lug screws stay with lugs, strainer screws stay with strainers, etc) If you do not keep hardware together and organized, you could have a mess on your hands trying to figure out what goes where when you reinstall them. Anyways, at this point all your hardware should be off the drum and kept with it's own parts somewhere you can find it later. Now you're ready for the next step- wrap removal.
If this is a cheaper kit, the wrap will likely have very little hardcore adhesive to deal with and the contact point will be smaller. Take extreme care when removing the wrap from here, because if you go too fast and rip it off you might leave residue on the shell and you will have to sand that off. Personally, with wrap removal I like to use a hair dryer if it's really on there and then slowly slowly peel it off. Wraps are usually attached at only one point, so you don't have to worry about going around the whole shell- it won't take nearly that long. Once you have the wrap off, if there's any mess left behind from glues and such, you will need to sand it with either a machine or sandpaper.(I forget which size grit paper to use)
That's all there really is to it pretty much. By now you should have a stripped shell, and you have options open for refinishing at this point. There's some things you can do if the shell is smooth enough. You can leave it unwrapped and natural as is and just put the hardware back on, apply stain/wax/oil/satin/lacquer finish, or buy a new wrap and then put hardware over it. You can also refinish your hardware to your own choosing if you like. In any event, once you have your new finish on the shell, you just line up your hardware with the shell's holes appropriately and screw it back on there. First putting on the lugs/strainer/butt and then putting the matching screw through the hole on the other side of the hardware to lock it down.
If the airhole grommet isn't the screw type, throw it out you are much better without one there. Instead, pick up the screw in type if you don't have it already, they are only a dollar or two most places. It won't affect the sound if you don't have one on there, it's mainly just for looks. After getting the hardware screwed back in, it's time to put the head and rims back on. After that, you can put the snare wires on the bottom, but not until the drumheads are on first. Though not the most comprehensive guide out there, that's in a nutshell how you restore a drum. I left out the processes of applying the finish because it's up to you which type to use.
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