Measure the size of gypsum board needed to cover a section of the wall.
Lay the gypsum on a flat surface or lay it horizontally on the floor, which makes accessing both the front and the back surfaces easier.
Transfer the measurements onto the gypsum board, using a T-square to keep the lines straight.
Score the front paper surface with a sharp utility knife. You may have to cut the backside of the board along the score mark as well.
Grab the shortest end of the gypsum board and apply firm pressure to snap the gypsum toward the backside of the board, breaking the gypsum core along the score mark.
Fold the board away from the cut and use the utility knife to trim away any remaining paper from the gypsum board to free the section of gypsum needed for the wall.
Remove any rough edges with sanding block or drywall rasp.
Hang the gypsum board directly over the opening for the doorway or windows.
Cut along the sides of the door and window openings with a drywall saw, using the door studs as a guideline for the saw.
Score the gypsum with a utility knife, using the top and bottom edges of the door or window as a guide. Fold and snap the gypsum to break the core, and then cut away the paper backing.
Clean up any rough edges with the sanding block or drywall rasp.
Measure from the adjacent wall to the inside and outside edges of the outlet.
Measure from the height of the gypsum board to the top and bottom edges of the outlets.
Transfer the measurements onto the gypsum board. Trace the shape of the outlet onto the board.
Cut the shape out with a drywall saw. Clean up any rough edges.