In kitchen areas, where people like smooth painted walls or wallpaper, I cut the first sheet of drywall in half lengthwise, as shown in the drawing, to keep a seam from showing up between the upper and lower cabinets. This does result in an extra drywall seam, but since the cabinets will cover the joints, they only have to be fire-taped.
—Jim Blodgett, Roy, WA
Edited and illustrated by Charles Miller
From Fine Homebuilding #41