The best corners are floated so that the drywall is not attached to wood that could form a drywall crack. To pull off an airtight-drywall job in this situation, install the first sheet into the corner without fastening the edge to a stud. Only caulk it. Next, apply a bead of caulk to the edge of the first sheet and bed the second sheet into it, fastening the edge into a corner stud. Use drywall clips Metal or plastic stops that are attached to framing at inside corners. The clips replace framing, thus leaving more room for insulation. Because such a corner floats (acting as a stop, the clip allows the first sheet of drywall to be trapped by the second, perpendicularly installed sheet), cracking of the drywall joint is less common. if there is not a stud within 10 in. of the corner.