Drywall consists of a thin layer of gypsum between two layers of heavy paper. It is used today for walls and ceilings in most buildings, because it is comparatively cheap and fast to install.

After the drywall is installed, Finishers immediately use a specialty knife 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 are also covered with this compound, as are any imperfections caused by the installation of any fixtures.

On large commercial projects, finishers may use automatic taping tools that apply the joint compound and tape in one step. Finishers apply second and third coats using automatic coating tools then sand the treated areas after each coat to make them smooth as the rest of the wall surface. This results in a very smooth and almost perfect surface. Some finishers apply textured materials to walls and ceilings with trowels, brushes or spray guns. Finishers also apply some decorative finishes and Venetian plasters.