Lay down a drop cloth to over over your flooring, and tape the edge of the drop cloth using paint tape onto the edge of the baseboards, if any exist. This protects your flooring as you work.
Tape plastic sheeting over any windows and doors using painter's tape to protect them as you work.
Sand the surface of the high-gloss walls using medium-grit sandpaper. Move the sandpaper in circular motions over the entire surface of the wall to buff down the glossy paint.
Brush off the dust and debris caused by the sanding using a wide, flat paintbrush.
Fill a paint tray with latex primer, then coat a 2-inch flat paintbrush in the primer. Apply the primer across the top and bottom edges, and into the corners of the walls using the paintbrush. This "trims" the walls in preparation for the paint roller.
Coat a paint roller in the primer, then apply the primer over the entire wall. Allow the primer to dry for six to eight hours. Applying primer over high-gloss paint prevents any bold colors or uneven coloration to show through when you repaint the wall using a low-luster paint.
Fill a paint tray with low-luster, matte-finish latex wall paint, then coat a second 2-inch flat paintbrush in the matte-finish paint. Trim the wall, as before, using the matte-finish paint.
Coat a paint roller in the matte-finish paint, then apply the paint over the entire wall. Allow the paint to dry for six to eight hours.
Apply a second coat of matte latex paint, as before, then allow the second coating to dry for an additional six to eight hours.
Remove the drop cloth, paint tape and plastic sheeting.