Plan
Wall elevations of a 12 by 12 ft room, 8 ft high, hung horizontally with 4x8 sheets: 17 sheets in total
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Include the ceiling

Ceilings are commonly hung with 5/8 in board or 1/2 in sag-resistant ceiling board, which costs a little more than standard 1/2 in.

Sheet size

Longer sheets mean fewer butt joints to tape, but they are heavy and harder to carry into a house.

Who is hanging it?