There are different ways of layering. That is one (putting two or more sounds directly on top of each other and eqing them to fit). Another way is to take the attack from one (transient, first 10-30ms), the body of another and the tail from yet another, but that's more for sound effects than drums. (I explained that so the OP has a full understanding of what layering can entail)
Mostly for drums you'll just layer one or more sounds on top of each other, for example two kick drums - one that's not so realistic but has a lot of bass, and another that doesn't have a lot of bass but captures the characteristics you wanted in the highs - tight and with punch for example.
For snares it's the same thing, you can put the same sound twice, one on each side and EQ them differently to create a really wide sound, then add a 2nd sound dead centre. You can simply put two complimentary sounds dead centre too of course.