How to close pipes with drywall?

We continue to illuminate various aspects of the repair and today we will talk about how to close the pipes with drywall. It would seem that this question is not as paramount as, say, insulation of the loggia or sound insulation of the ceiling. Nevertheless, it is important from the point of view of creating a neat appearance in the apartment and additional insulation. The process of installation of drywall is not complicated, though there are always some subtleties.