Deciding on the best drum for acoustic guitar is a tough assignment. Acoustic guitar players probably know that pairing up with a drummer can be a little tricky. Whether the two are playing as a duet or they're part of a band containing other instruments, both need to be aware of one another in order to create a balanced sound. So, if you're playing acoustic guitar you need to find a drum that will work well with your guitar sound.

In terms of a typical five-piece drum set, the best and most important drums in the sense of how they work with the acoustic guitar are the snare drum and the bass drum. A drummer and an acoustic guitarist working together find these to be the best drums for the acoustic guitar based on the underlying beat of the song.
Whether the listeners notice or not, the drummer and the guitar player in a band have to be carrying the same rhythm at all times.
When a song loses its beat and sounds fragmented or like it's falling apart, nine times out of ten it's happening because the drummer and guitar player have fallen out of sync with one another.
While all of the drums in a five-piece kit carry the responsibility of providing the rhythm, the snare and bass are the most prominent and most important to the song, meaning they're the ones that sound best working in conjunction with the acoustic guitar.
If a drummer is trying to choose a single drum to use while playing a duet with an acoustic guitar, the snare or base drum will probably create the sound they want, although the melodic tom tom drum can also create some interesting effects.
A basic five-piece set of drums is what you think of when you think of most types of bands. It consists of the following drums:
So, now you know that the snare and base drums are the best drums to accompany an acoustic guitar. Of course, a lot does come down to the exact sound you are trying to produce and the style of music, so selecting the "best" drum will be a matter of subjective opinion.