Before finishing the drywall application of the ceiling, we do one last check to ensure all the plumbing and electrical to be located within the ceiling is 100% complete. Once all the base coat of the walls is complete and the grid and boarding of the ceiling finished, our next step is the taping and sanding of all the joints. For this we use a fiberglass tape and gypsum putty. The standard [rocess is to install 2 coats of putty, however this should be done in stages to allow the preceeding layer to dry thoroughly. Once the final coat is applied and dried, the sanding must take the finished application to a completely smooth surface so that the joints will not be visible after the ceiling is painted.