My favorite overhead mics these days are a pair of Mojave MA200 mics that I got from Dusty Wakeman (hi Dusty!). They are large diaphragm cardioid-style tube condensers similar to classic Neuman U67s. I have on occasion used a M/S technique to record overheads. To do this I use a stereo mic (AKG C24 preferred), placing it horizontally over the drummer's position, with one capsule facing directly down in a cardioid pattern and the other facing sideways in a figure-eight pattern.
I bring the signal from the cardioid "middle" capsule up on a single channel on the console, while the figure-eight "sides" capsule I split and bring up on two channels of the console. The split "sides" channels are panned hard left and right, and I reverse the phase on one channel by using a reverse-phase patch cable in the patch bay (I find this sounds better than reversing the phase on the channel strip). After all this complex set-up, I push the out-of-phase "sides" channels up equally then add the "middle" signal into the picture... the spread and directionality of the overheads is quite dramatic!!!!
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