I used to learn covers NOTE FOR NOTE.  Then I realized something:

Every single note that the drummer played was played because that's what HE OR SHE felt like playing for that song.  You should do exactly the same, with the exception that you learn the basic foundation for the drum part, and then build your OWN drum part, but not something that's so drastically different that it ruins the original version.

Learning covers is easy for me, anyway.  I just figure out the basic part, and then improvise the stuff I can't remember.  Pretty soon, almost the whole drum part for the entire song is something I created, and yet, nobody notices except for those hard core fans who know every single note by heart.  But those people are not common.  At best, you'll probably have a few people who will notice the differences.  1 of those people MIGHT care.  The rest don't notice, nor do they care.

The most important thing for you to remember is how many times do you do the verses and choruses.  I mean, is it "verse, chorus, verse chorus, verse chorus", or what?  How many times do you go through each?  These questions make the process so much simpler once you know the answers.  The structure, no matter how complex it may be, must be remembered so you can concentrate on having fun, and playing what your emotions TELL you to play, even though it is a cover.

Tim

on the other hand, if you learn them note for note, you will then know that roll. so you can then incorporate that into your own playing. But only if you want to learn new stuff.

No one should ever have to learn a whole drum part note for note unless it's a Rush tune .

The real challenge and goal I think is to match the feel and groove of the original tune which means you can't jack around too much with the rhythm or in other words the placement of the bass, snare, hi-hat within the groove. Especially if the tune is dance-oriented. If you change that, you could very well be changing the essence of what made that tune a hit in the first place. Homey don't play that.

I was in an aerosmith tribute band when I was younger.  It killed me to learn all of the parts in, yes, all of the songs.  I learned by listening over and over.  Then by jamming with the record.  I learned them note for note.  Then, during the process of playing out every weekend, I ended up not only playing Joeys parts to the T, but then making them my own by adding to them.  All in all, covering someone elses work like actually makes you a better drummer.....I learned new fills and new grooves by actually mirroring someone else.  Definately a good experience - although, I never was an Aerosmith fan to begin with. 

Ras