I am going to be finishing off my basement soon. I have poured concrete walls. I was planning on using 2x4 framing also, but wasn't planning on insulating before drywalling. Should I insulate? Also, Mark, you indicated that you have a waterproofed basement. Should I seal the floor with something before I lay carpet? I'm not really concerned with the walls since they are poured. This is the first time I have taken on a project like this and really don't know what preparation steps to take. any advice is greatly appreciated. Thanks.