Measure the first wall behind the tub horizontally from end to end.
Cut a piece of wetrock drywall to that length. Make the cut by setting the piece on its long (8-foot) side, setting a T-square at the point where you want it cut, running a razor knife along the square to score the piece and then bending it until it snaps in two.
Set the drywall against the wall above the tub. Drive galvanized drywall screws every six inches along each stud behind the piece using the screw gun, making sure to countersink the screw heads so they do not protrude.
Repeat the process for the rest of the wall and the other walls, stacking the drywall sheets above each other up the walls. Cut out holes for the plumbing fixtures as needed using the drywall saw.
Spread joint compound over each seam with a drywall knife, making a line of compound about four inches wide. Press your paper drywall tape into the compound. Spread additional compound over each piece of tape with your drywall knife. Also cover the screw holes. Keep the compound layer thin and flat, and just wide enough to cover the tape.
Let the compound set for 6 hours. Spread on a second layer of compound, making the seam about 2 inches wider.
Let the compound set 6 hours. Add a third coat, again making the seam about 2 inches wider.
Let the third coat set for 12 hours. Sand it smooth with a drywall sander. The wall is ready for tile or other covering.