Alright. Here goes.
I am a drummer and have owned 2 sets, and played for a little more than a year.
First off, really make sure you want to do this. It is not cheap. I have shelled out more than 600$ for drums, cymbals, and soon heads in the last year, and I got good deals.
Secondly, get a drum set. If you are just beginning I would go with a 4 piece set similar to this. I think those are better sets to start on because it can be shoved into a corner when not being played, can accommodate your cymbals better and bring them close to you, and there are less toms to mess up on. It may be all some drummers need, too.
Understandably, there is always the people that want to surround themselves with as many drums as possible, and there’s nothing wrong with that. It’s fun to play on a set like that, just not great for learning.
I can also not stress enough checking craigslist or ebay for used drums. There is absolutely nothing wrong with playing a set that may not be as pretty as the others, and if you care that much about the looks of the instrument and how you look, you’re gonna want to take up guitar instead.
When buying a drum set, I also try and go with the name brands. I’m big on them because if it does break, there’s an excellent chance it will be covered by warranty, and it won’t break as easily as the other rinkydink brands. They will have better lug construction, better bearing edges, better drum spurs, and will likely last a lot longer.
That being said, my favorite brands are Ludwig and Gretsch with a honorable mention to Tama and Sonor. And check around at what other drummers play. I guarantee there will be nobody out there playing Sound Percussion, Gammon, or Pulse professionally.
Thirdly, buy cymbals. Again, beginning drummers will have highly different expectations. They will buy a some cymbals, and then find later that they may have been using total trash can lids. As far as beginner cymbals, Sabian B8’s are good ways to go, but I like Paiste 201’s. Again, no matter how bad non-name brand drums sound, the corresponding non-name brand cymbals will sound so much worse. You will also likely buy some new cymbals in a few years. Beginner cymbals will crack, but also your taste will change.
Thirdly, learn drum maintenance. I can not stress this enough. A 2000$ drum set will still sound like shit if you don’t tune it correctly, or keep it well maintained. My first drum by was actually An Idiots Guide To Playing Drums and it has helped me so much. It’s an excellent book to have for anybody who is around drums, much less playing them. I can elaborate here if you want, but I’ve already gone on really long.
And notice I didn’t add “Learn to play drums” anywhere in there. The reason I didn’t is because that can come at any time you like. I learned 3 months before getting my first drum set, but I know some people with disposable income that learned a few months after having a set around their house. It’s your choice on that.
Lessons are your choice too. I learned without lessons, but it could be a good idea to take some to learn some snare rudiments, and some easy beats to start off on.
Finally, good luck. Drums are in no way as difficult as guitar, but they require a more complex understanding of music and musical notation to really good. You need to know when to play, when not to play, where a specific fill would work, etc. It’s a lot of work, but damn fun.
Also for muting, I like to put towels or sheets over all the drums, and put some duct tape on the cymbals for reduced overtones. I haven’t had anybody complain, even with a full band.
And @quasi, check out this guy. Bass drum, snare, and hi-hat.