Verify that there is an entryway into the storage area from another part of the house. False walls typically do not have doorways.
Measure the width of the room where you plan to install the false wall. Locate the studs behind the adjacent walls with a stud finder -- these studs will help support the false wall.
Cut two sections of 2-by-4 lumber to the width of the room with a circular saw. These sections will serve as the top and bottom plates for the false wall frame. Place one of these lumber sections on the subfloor between the adjacent wall studs.
Insert 4-inch wood screws through the bottom plate into the subfloor at 4-inch intervals with a drill equipped with a screwdriver bit. Place the top frame plate directly above the bottom plate on the ceiling and attach it to the ceiling with 4-inch wood screws at 4-inch intervals.
Measure the interior distance between the top and bottom plates. Cut sections of 2-by-4 lumber to this measurement to form the studs. You need one stud for each end of the false wall and for every 16 inches of false wall length.
Stand a stud on one adjacent wall between the top and bottom plates. Check the stud with a carpenter's level to ensure that it is vertical. Drive 4-inch wood screws through the stud into the adjacent wall stud at 4-inch intervals. Drive 4-inch wood screws through the stud into the top and bottom plates at 45-degree angles. Repeat this process with another stud at the opposite end of the wall.
Stand the wall studs between the top and bottom plates at 16-inch intervals. Drive 4-inch wood screws through each stud into the top and bottom plates at 45-degree angles.
Attach drywall sheets to the side of the false wall frame that faces your living space with 2-inch drywall screws. Cut the sheets, as necessary, to fit with a drywall saw.
Cover the drywall seams with drywall tape. Apply drywall compound to the tape and the screw heads with a 3-inch putty knife. Allow the drywall compound to dry overnight.
Sand the drywall surface with a palm sander to smooth out the compound. Apply primer to the wall with a paint roller then paint the wall as desired.