Sanding down sheetrock produces thousands of small particles that must be removed before applying paint. Use a vacuum with a brush extension and go over the sheetrock until it is clean. You can also use a micro-fiber cloth and rub the sheetrock down to remove particles.
The sheetrock needs to be an even surface before you can begin painting. Fill holes and cracks with joint compound. Nails, screws, and other protrusions can either be covered over with joint compound or temporarily covered with masking tape.
Your primer will seal the sheetrock from water, cover over all irregularities in the surface, and provide a coat for the paint to adhere to. Polyvinyl acetate (PVA) is designed specifically for sheetrock. Latex paint is also an effective primer. Choose a primer that roughly matches the color of your final coat of paint. Approximating the color is fine. If you are using light paint for your second coat, be sure not to use a dark color for your primer.
Dip the roller into a pan filled with the primer. Roll the primer onto the sheetrock in “M” or “W” designs so that the roller is constantly in motion; go back over these designs to fill in the gaps. You should create an even coat over the sheetrock so that no roller marks are evident.
Use the same technique that you used with the primer. Apply a thick coat of paint to hide any imperfections in the sheetrock. Suitable paint for sheetrock would be 100% latex, acrylic latex, or artist’s acrylic paint. Acrylic and latex paints breathe, and provided they are applied properly, they will be durable and long-lasting.