Yes, but samples are recorded individually, with the purpose of being samples. That is a huge difference compared to trying to make natural kicks played by some drummer who physically is incapable of playing the kick consistently hard enough on double-bass, etc. in a metal production.
As far as making your own, you just EQ/compress/etc. the samples you took however you want until it sounds good. There is no magic answer for that. Some advice I can give is to just make some raw samples, no processing, put them in your replacer of choice and trigger the shell with it in the mix. Tweak it until it sounds how you want. You can either just roll with that or you can save the channel settings and apply them to the original samples and re-export them with the processing so those samples are now printed with that EQ/comp/whatever. I have a drum editing client that usually asks me to make samples as well from a sample session he does with the drummers he records, and he usually wants them processed so they aren't raw - that's how I do that for him. So far it has worked out nicely as he's always happy with the samples.
I'm not sure what exactly you are wanting to learn but there is this video that shows how to make samples: