Drywall consists of a thin layer of gypsum between two layers of heavy paper. It is used for walls and ceilings in most buildings today because it is both faster and cheaper to install than plaster.

Because drywall panels are manufactured in standard sizes—usually 4 feet by 8 or 12 feet—drywall installers must measure, cut, and fit some pieces around doors and windows. They also saw or cut holes in panels for electrical outlets, air-conditioning units, and plumbing. After making these alterations, installers may glue, nail, or screw the wallboard panels to the wood or metal framework. Because drywall is heavy and cumbersome, a helper generally assists the installer in positioning and securing the panel. Workers often use a lift when placing ceiling panels.

After the drywall is installed, tapers fill joints between panels with a joint compound. Using the wide, flat tip of a special trowel, they spread the compound into and along each side of the joint with brush-like strokes. They immediately use the trowel to press a paper tape—used to reinforce the drywall and to hide imperfections—into the wet compound and to smooth away excess material. Nail and screw depressions also are covered with this compound, as are imperfections caused by the installation of air-conditioning vents and other fixtures. On large projects, finishers may use automatic taping tools that apply the joint compound and tape in one step. Tapers apply second and third coats of the compound, sanding the treated areas where needed after each coat to make them as smooth as the rest of the wall surface. This results in a very smooth and almost perfect surface. Some tapers apply textured surfaces to walls and ceilings with trowels, brushes, or spray guns.