Butt joint Sheet ends meet on a stud — staggered from the next row, never in line with a door or window edge.
Tapered seam Long factory edges meet across the wall: the easiest joint to tape.
Screws Every 16″ up each stud, ⅜″ in from the edges; every 12″ on the ceiling joists.
Door Hang the sheet over the opening and cut it out: no joint lands on its edges.
Gap at the floor The bottom row is held ½″ off the floor; the baseboard covers it.
Ceiling first Sheets across the joists (dashed), ends staggered; screws every 12″.
Paper tape Bedded in compound over the seam, wiped tight.
Coats Each coat wider and thinner than the last: tape coat, fill coat, finish coat.
Red dashes are butt joints (sheet ends): staggered, and always on a stud or joist. Dots are screws.