Before finishing, sheetrock must be hung properly, with screw heads set to the correct depth and corner beads installed. Next all gaps are backfilled to create a solid foundation behind the tape. Once the gaps are set we apply a tape coat to the drywall. Mud is used adhere the tape to the seams. Next comes a bed coat of mud, to start covering the tape and creating a smooth surface. After that we provide a finish coat to even out the surface. Last, sanding is completed to ensure a smooth final product. The wall or ceiling is now ready for paint.