Taping & Floating

It is done to strengthen the junction between two pieces of drywall so that the plaster and paint that will eventually be applied over it won't crack later. This process is known as taping and floating. The joints where the drywall is bonded using mud or joint compound are covered with tape after it has been hung, making the wall appear seamless. Following the taping, floating is done to further smooth the joint by adding another layer of mud on top of the tape.