Put in some nice clean sheets of Sheetrock today. We are going to be tiling this area, however since its considered a “dry area” its ok to put the tile right onto Sheetrock, instead of having to put up Durock. I used only one piece for each wall, which made getting the 8ft long piece into the room, and upright a bit tricky, but the lack of a horizontal seem should make life easier. I also learned that its a much better idea to cut the rock a little short and then spackle the corners (which you have to do anyway) than it is to try and cut it exactly and end up with it being a tiny bit to big in one spot. If its just a bit to big you either have to pull it out and cut it a bit bigger, or attempt to cut it in place. If you try to force it (which of course I did) you end up breaking a big chunk off and ripping the paper. Not a good result. It should be hidden under the tile though so it won’t matter in the end. I learned my lesson and the next piece went up easily and fit well.