Establish the assembly
Identify wall versus ceiling, framing type, panel thickness, number of layers, and orientation.
Fastener requirements can change with the assembly and should not be guessed from square footage alone.
Map framing lines
Each panel crosses a known number of studs, joists, or furring members.
Panel layout determines the number and length of fastening lines.
Apply approved spacing
Use the current system or manufacturer fastening schedule for edges and field supports.
Do not use a universal screws-per-sheet number where the assembly specifies otherwise.
Count layers separately
Multi-layer systems can have different fastening requirements for base and face layers.
Keep each layer visible in the takeoff.
Add a small reserve
Dropped, stripped, or damaged fasteners justify a modest reserve.
Verify screw type, length, corrosion protection, framing penetration, and fire/acoustic assembly requirements separately.