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The ceilings and walls are covered in 1/2" sheet rock. (If we were installing sheet rock in a garage, we would be required to use 3/4" thick.) In the space where the backsplash will be, we installed hardi backer board, this is a cement based board that is water and flame proof. We use it in all areas that can potentially get wet. We used green rock in the lower part of the kitchen for its water resistance. It will take a couple days to float and tape the sheet rock, then it's on to the floors!