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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.

Plastering and skimming are two different techniques for finishing walls. Plastering involves applying a thick layer of a plaster mixture—typically containing gypsum, lime, cement, sand, and water—to create a new surface. This process often requires multiple coats and is used for repairing significant damage or creating decorative textures. Skimming, on the other hand, is a technique that involves applying a thin layer of drywall compound or joint compound over an existing surface to smooth it out, covering minor imperfections, small cracks, or uneven textures for a polished look. Plastering is generally more costly and labor-intensive than skimming. Although some people use the terms interchangeably, they refer to different processes and materials.

A utility knife is sharp enough to score the drywall and it may work in a pinch for outlet box holes. However, one of the best tools for drywall when you need to make exact cuts for an outlet box quickly is a drywall saw. This handheld tool has a longer blade than a utility knife, so it penetrates the thickness of the drywall easily. The design of its handle and the teeth in its blade make it easier to control while cutting quicker than you can with a utility knife.

When choosing materials for finishing basement walls, consider factors such as moisture resistance, durability, and fire resistance. Opt for materials specifically designed for basement environments, like moisture-resistant drywall or cement board. Insulation with vapor barriers can help regulate temperature and prevent condensation. Consider using mold-resistant paints or coatings. 

Research and consult with experts to select materials that are suitable for your specific basement conditions and intended use. Prioritize quality and compatibility to achieve long-lasting and aesthetically pleasing results.