Start with area, not sheets
The mistake is trying to count sheets by picturing them on the wall. Work in square feet instead and the answer falls out.
Take a bedroom measuring 16 ft by 12 ft with an 8 ft ceiling.
Walls: add the sides together and go round once — 2 × (16 + 12) = 56 ft of perimeter, times 8 ft high = 448 ft².
Ceiling: 16 × 12 = 192 ft².
That is 640 ft² of surface to cover.
Add waste before you divide
Nobody uses every inch of every sheet. Cuts around outlets, windows and corners leave pieces too small to use. Add 10% for a plain rectangular room and 640 ft² becomes 704 ft².
A standard 4 × 8 sheet covers 32 ft². So 704 ÷ 32 = 22 sheets.
The doors and windows question
People assume you subtract every opening. In practice most installers do not bother on a normal room, and the reason is practical rather than lazy: you hang the board straight over the opening and cut it out afterwards, so the material is consumed either way. The offcut from a window is often an awkward shape that fits nowhere else.
If a room has an unusually large opening — a wide patio door, a pass-through — then it is worth deducting. Otherwise, leaving it in serves as extra waste allowance.
The things people forget to buy
Sheets are the obvious cost. The consumables are the ones that send you back to the store:
Screws — roughly one per square foot of board. Our room needs about 704, which is a couple of pounds.
Joint compound — about a gallon per 100 to 110 ft² for three coats. Around 6.4 gallons here, so two 4.5 gallon buckets.
Tape — roughly 400 ft per 1,000 ft², so about 300 ft, or two 250 ft rolls to be safe.
Buy the whole job at once
Board from different production runs can vary slightly in thickness and paper finish. It rarely matters, but on a long flat wall in raking light it can show. Buying the full count in one trip avoids both that and the second trip.
Run your own numbers
FAQ
How do I calculate drywall sheets?
Should I subtract doors and windows?
How much waste should I allow?
Is it better to use 4 × 8 or 4 × 12 sheets?
How much joint compound and tape will I need?
Sources
Primary references used for the figures and rules on this page.