By intentionally running ceiling and wallboard butt joints to a space between framing members, this technique permits the creation of a slight depression to hide the joint. It also can reduce cut-off waste with a little planning on board layout. Myron Ferguson (a professional interior finish contractor) adapted this technique from USG’s Gypsum Construction Handbook and is currently working with a manufacturer on a one-piece accessory of similar design. From: Drywall: Professional Techniques for Walls and Ceilings by Myron R. Ferguson (Taunton Press, 1997)