Record the height and width of the item you are cutting the wall to accommodate.
Draw an outline of the measured square onto the wall with a pencil and a carpenter’s square. Use a level when positioning the carpenter’s square to ensure that the square will not be tilted.
Pierce just inside the entire length of one side of the outline with a utility knife to cut through the face paper that covers the drywall. Make sure that the knife is fitted with a sharp blade before making this cut. A sharp blade will ensure that the knife cuts through the paper cleanly.
Cut through the drywall with a wallboard saw. Push the tip of the wallboard saw into the drywall to make the initial cut. Angle the blade of the saw slightly towards the outline when making the cut. Cut all sides except for the side you sliced through with the utility knife. Make the cuts just inside of the outline. It is better to make a cut that is slightly smaller than the outline because you can always enlarge the hole later.
Cut through the scored side of the square with the utility knife.
Enlarge the square opening, if necessary, by shaving away small portions of drywall with the utility knife.