Taping drywall requires a spreader or a spatula, compound and drywall tape. Spread the compound over the nails and the seams smoothly to apply tape over later. Next, the tape is applied to the wet compound on the wall directly over where the seams were. Then, another layer of compound is placed on top of the tape. After it is dry, a second layer of compound is placed on top of this layer. This process will continue until all the seams are covered with the compound, taped over the seams on top of the compound, allowed to dry and covered with the compound again.