The recording medium used in this guide is digital. When setting the recording levels on your inputs, aim for -4-6 dB on highest peaks. Make sure your level meter is set to "peak" not "RMS". Remember, the drummer will always hit harder when the actual recording starts! Leave some headroom. Always record at 24 bits. You can use any sample rate you like, but 44.1 kHz is the most common one and there is a reason for it. It's the same as on the end result, an audio CD. Also, higher sample rates will take lots of disk space and CPU power.