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There are several benefits to wet-sanding drywall, but the main perk is that it produces far less dust than dry-sanding. As a result, wet-sanding poses fewer health risks and makes less of a mess in your home. Plus, damp sponges are less abrasive than sandpaper, so there’s a smaller chance of scratching or damaging the drywall paper. Wet-sanding also creates a smoother finish than dry-sanding.

There are six levels of drywall finish, from 0 to 5, that refer to the amount of work performed during the finishing process.

Level 0: Drywall is hung with no finishing work.

Level 1: Tape is placed over the seams between drywall sheets.

Level 2: A thin layer of mud is applied over the tape and screw holes. This level is common for utility rooms or walls that will be covered.

Level 3: A full coat of mud covers the screw holes and tape, but the surface is not sanded. This is often used in garages.

Level 4: This is the most common finish for visible interior walls. It involves applying two coats of mud over seams and screw holes, with sanding between each coat, creating a smooth surface ready for flat paint.

Level 5: This is a high-end finish for luxury homes. It includes full taping, mudding, and sanding, plus a final skim coat over the entire surface before painting.

You can skim coat plaster, but it’s better to repair the plaster itself. A skim coat is a thin coat of drywall joint compound spread over the surface of a wall. The result is a flat finish that looks pleasing, but part of the appeal of plaster is its imperfections and aesthetic. Skim coating is best when limited to drywall applications.

Drywall can be toxic to the environment and to humans in some cases. As drywall breaks down in a landfill and comes in contact with other organic chemicals, it can create hydrogen sulfide gas or leach into the groundwater. Additionally, the CDC recommends methods for controlling the inhalation of drywall dust when handled. While the common ingredients of drywall—gypsum, silica, and mica—are naturally occurring, they can cause irritation in some humans.