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Yes, it matters which side of drywall you use. One side is smooth, and the other is rough. The smooth side should be facing outward, toward the room, while the rough side should be hidden and facing the studs and framing of the house. The smooth side will be easier to apply tape, joint compound, and, later, paint to.

You can put certain types of plaster over other types, but doing so isn't always the best idea. For example, putting a coat of gypsum over lime plaster is possible, but doing so will limit the lime plaster's breathability and potentially affect its performance.

Since cement plaster tends to leave a textured surface, no matter how much you smooth it, some people prefer to use gypsum plaster as a topcoat over cement plaster, creating a smoother surface.

If you’re installing new drywall, you may need to skim coat the drywall first for a smooth finish and to allow the primer to adhere to the wall. It’s only necessary if there are imperfections in your drywall due to issues with the studs or improper drywall installation. If you’re refreshing existing walls, you may want to skim coat if there are imperfections across the wall. As an alternative, you can repair your drywall and sand it for a smooth finish before painting.

A common cause of separation between a wall and the ceiling is truss lift—this can happen to the ceiling of rooms directly under the attic when the seasons change and wood building materials dry out, shrink, and shift. Roof trusses often dry out at different speeds, and if the bottom pieces dry out faster than the top pieces, they can shrink and pull the attached drywall away from ceilings and walls, causing cracks. Fortunately, truss lift is only a cosmetic problem, not a structural problem, and you can fix it by separating the ceiling drywall from the roof trusses, and patching the cracks.