While several elegant mathematical techniques can be used to prove the isospectrality of the drums, none can produce the spectrum itself. Standard numerical methods for determining the eigenvalues are in general inefficient because of the reentrant corners. However, there is an algorithm, originally due to Descloux and Tolley, that blends domain decomposition with finite elements. With a modification that doubles its accuracy, this method can be used to compute the eigenvalues of polygons efficiently and accurately. The first twenty-five eigenvalues of the Gordon, Webb, and Wolpert drums have been found to twelve digits, and eigenfunctions can be computed to similar accuracy. The algorithm clearly performs better than finite elements and other methods applied to this problem.
For more information, see the URL http://cam.cornell.edu/~driscoll/.