Hardie Backer Board is not a finished product such as gypsum board. It is not to be finished and floated as drywall. The nail head or screw head is not to be recessed as in a drywall application but to be left flush with the board. It is a backer board as the name implies. Meant to have tile or another type of finished product applied on top of it. The distributor that sold the backer board to you should have the installation instructions available for to install the product properly.You can go to www.jameshardie.com and get all of the information you need for this product.