Drywall is a construction material used to create walls and ceilings. It’s also used to create many design features, including eaves, arches and other architectural specialties. It’s quick and easy to install, incredibly durable, and requires only simple repairs when damaged. In the commercial building world, drywall is used to wrap columns to conceal steel beams and is an easy and inexpensive way to top off masonry walls above ceilings.