I'm with the others. Though it doesn't really matter, I personally prefer listener perspective when mixing....drummer perspective when actually tracking for myself or any drummer that comes through my doors.
When I mix a song in drummer perspective, it not only sounds wrong to me, it now literally bothers me! LOL!! That said, it took me a year to get used to listener perspective. But now I won't have it any other way unless someone asks for drummer perspective. Again though....there are no rules.....do what you feel sounds best. :)
Just whatever you do, don't go cymbal and tom "pan crazy" where cymbals and toms pan completely hard left/hard right. Realistically listening to that, it sounds bad in my opinion and makes your drum kit sound separated and VERY disconnected.
Toms and cymbals are accent instruments. They don't really need "oh my God" pans to jump out at you. I'm not saying don't pan them...what I'm saying is, keep them within the drum kit. In real life pans....you wouldn't hear a cymbal or a tom completely to the left or right of you to where it can step on top of a hard panned backing vocal, rhythm guitar track or even a keyboard line. It's more stuff you have to worry about as far as mixing and masking with other instruments goes.
Granted, the frequencies used by drums are different than the instruments you will have hard panned....but you can still have issues every time a drum walks on top of another instrument IF you're not careful....especially if you're a novice. You just don't need the extra headaches. We have 200 pan possibilities. We can create beautiful music that all has a place in the field without having any of it walk on top of something else. In a nutshell, just be careful or you can make yourself work so much harder to clean stuff like this up. :)
-Danny