Smear a thin layer of joint compound on the seam between two pieces of sheet rock. Use a trowel to scoop the compound out of the bucket and spread it on.
Place a piece of joint tape onto of the joint compound and press it in slightly. If you are working in a corner, use the edge of a taping knife to press the tape into the corner to create a crease. Run the knife over the tape to press out excess compound. With corners, place the knife at the corner and pull out to the edge of the tape.
Spread a second thin layer of joint compound over the tape. You should still be able to make out the tape underneath. Let it dry for one day.
Spread on a second layer of joint compound over the tape and feather it out past the tape and previously applied compound. Let this dry for a day.
Sand the surface to smooth out any rough edges. Use a 220 fine grit sandpaper.