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It doesn’t matter which way you lay drywall, and you can choose to install it horizontally or vertically depending on the size of the wall and how tall the ceiling is. It’s easier to lay drywall sheets vertically if you have a taller ceiling, but laying sheets horizontally makes it easier to apply joint compound.

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.

Whether you need drywall anchors depends on your specific project, particularly where you are hanging an item. Drywall anchors are not necessary if you can drive a screw directly into a wooden stud behind the wall, as the stud provides sufficient support. However, since studs are not present everywhere in a wall, you will need to use drywall anchors if you are hanging an object in a location without a stud. For very lightweight items, picture hanging strips can also be a suitable alternative.

Furring strips, thin strips of wood or metal, are not always required for ceiling drywall installation. If the ceiling surface is even and in good condition, drywall can be directly attached to the ceiling joists using screws. However, furring strips become essential when dealing with irregular surfaces or when additional insulation or soundproofing is needed. They create a level substrate for attaching the drywall. Ultimately, the decision to use furring strips depends on the condition of the existing ceiling and the specific requirements of the project.