Though I've been playing for 19 years I don't actually teach. As in having been a professional drum teacher. I have however taught many an aspiring drummer out of pleasure rather than profit.
After setting up the drum kit I would sit down with the prospective drummer and with a pencil and a blank piece of paper I'd scribble out a column of the parts of the drum that they would hit, and a row of 1, 2, 3, 4 across the top. I'd then make marks on this 'chart' so the 'student' would know which bit to hit and when.
So long as they had the ability to count to four (over and over again) they had what it takes to become a drummer!
Over the years I streamlined the 'system'. 3 years ago I wrote it up as lessons. Pretty much how it looks now in pages I've linked to.
Traditional drum tablature is a lot more complicated. This system however is quick and easy for beginners to understand. By the end of about a half a dozen lessons (which could take anywhere between 6 days to 12 weeks to learn depending on the natural ability of the student) they will have the ability to jam with a band, or the confidence to go out and buy their own drum kit and then get started on some serious lessons.
Some of the guys I got started about 10 years ago are now a hell of a lot better than I am. Though these lessons (or the early scribbled edition of these lessons) aren't what made them better than me, but it was what took them from being fascinated with drums to being able to play them. From there their dedication to the craft is what has excelled them way past my abilities.
The first lesson, before you even pick up a pair of drumsticks is the Drums and Drumming introduction. Here I explain the various parts of the drum kit.
Then I explain the 'drum tab' system I have devised. It's so simple that you'll be amazed how easy it is to understand. Which piece to hit, and which part of your body to use to hit it.
After you've got a grip of that you can go onto the lessons. Which I won't link from this Gather article because some may be a little too excited and either jump head first into the shallow end, or feet first into the deep end (depending on how much of a mess you'll make).
Once you have 'mastered' each lesson you can go onto the next. Take your time. Be patient. And within a few weeks you could be amazing your family and friends with some rudimentary coordination and drumming skills.
So head on over to the Drums and Drumming introduction. After you've read and understood it there's a link that will take you on to your first lesson.

